税费改革后，农民负担明显减轻，农村税费的征管秩序得到规范。与此同时，由于财政收入的减少，县级财政部门在短期内的支出压力将进一步加大，虽然上级通过转移支付的形式弥补基层财政支出缺口，但转移支付数额相当有限。因此，作为县级财政部门必须尽快找准新的工作着力点， After the reform of taxes and fees, the peasants’ burden was obviously reduced and the collection and management of taxes and levies in rural areas was regulated. At the same time, due to the decrease of fiscal revenue, the pressure on the expenditures of the county-level finance department in the near future will be further increased. Although the higher level compensates for the grass-roots fiscal expenditure gap by means of transfer payment, the amount of transfer payment is rather limited. Therefore, as a county-level financial department must find a new job focus as soon as possible,