甘肃省自2002年全面推行农村税费改革以来,乡镇财政运行的条件和环境不断发生变化,特别是2005年全省全面取消农业三税后,农村税费改革进入了新的阶段,在农民负担不断减轻的同时,出现了一些影响改革进一步深化的新问题,对乡镇财政也提出了新的挑战。本研究报告通过实际调研中掌 Since the reform of rural taxes and fees was implemented in Gansu Province in 2002, the conditions and environment of township financial operation have undergone constant changes. Especially after the three taxes were completely abolished in 2005 in the province, the reform of rural taxes and fees entered a new stage. At the same time of continual reduction, some new problems have emerged that affect the further deepening of the reform and have posed new challenges to the township finance. This research report passes the actual research