当前,我国农村税费改革之后遇到了一些制度瓶颈,比如农村税费改革后乡村债务不易化解,农村税负不均不利于调动农民种田积极性,义务教育、水利和乡村公路等公共事业建设受阻等问题的出现。这些问题引起了社会各界的高度重视,为此,本文尝试提出了新形势下推动农村税费改革的政策建议,一是以农村经济结构调整为核心开拓新税源,二是不断提高中央、省级政府的转移支付力度,三是建立健全规范科学的农村公共财政制度。 At present, some system bottlenecks have been encountered after the reform of rural taxes and fees in our country. For example, rural debt is not easy to be dissolved after the reform of rural taxes and fees, the tax burden in rural areas is not conducive to mobilizing the enthusiasm of peasants, and obstruction of public service construction such as compulsory education, water conservancy and rural roads The emergence of the problem. These problems have aroused great attention of all walks of life. Therefore, this paper tries to put forward the policy suggestion of promoting the rural tax-fee reform in the new situation. The first is to explore a new tax source with the adjustment of rural economic structure as the core. The second is to continuously raise the central, provincial Government transfer payments efforts, the third is to establish and improve the normative rural public finance system.