经过近4年的实践,农村税费改革取得了阶段性成效,农民负担明显减轻。然而,农村税费改革是一项重大的制度创新,触及到许多农村深层问题。当前面临的主要问题之一是:税费改革给基层财政带来了严峻考验。基层财政面临的主要问题乡镇机构改革进展缓慢“,食财政者众”。税费改革后,? After nearly 4 years of practice, the tax reform in rural areas has achieved staged results, and the peasants’ burden has been significantly reduced. However, the reform of rural taxes and fees is a major institutional innovation that has touched many deep-seated problems in rural areas. At present, one of the major problems is that the reform of taxes and fees has brought severe tests to the grassroots finance. The main problems facing grass-roots finance The progress of the reform of township institutions is slow, “food-finance public.” After the tax reform,?