乡镇是我国最基层的政权组织,乡镇工作直接面向广大的农村、农民,工作繁琐、任务重、财力有限。建设更加完善的财税保障体制,对于强化基层政权,推进服务型政府的建设具有重要意义。本文分析了当前乡镇财税保障体制建设中存在的突出问题,并提出了完善乡镇财税保障体制的措施。 Towns and townships are the most basic political organizations in our country. Township and town work directly faces the vast rural areas and peasants. The work is complicated, with heavy tasks and limited financial resources. Building a more complete fiscal and tax guarantee system is of great significance to strengthening the grass-roots political power and promoting the building of a service-oriented government. This article analyzes the prominent problems existing in the construction of taxation and security system in towns and townships and puts forward measures to improve the system of taxation and taxation in villages and towns.