农村税费改革在基层的困难及对策

农村税费改革是利在当前、功在长远的一项伟大事业。农村税费改革在基层中遇到许多困难：人员多、消肿难．难以确保农民负担不反弹；负债累累，难以确保村镇政权正常运转；经费不足，难以确保农村义务教育经费正常需要。解决困难的对策是：发展县域经济：努力精简多余人员；赋予基层政府相应的财权；逐步解决债务问题；分级落实农村义务教育的责任。

The Difficulty in Enforcing the Tax and Fee Reform in Rural China and Countermeasures

The Tax and Fee Reform in rural areas of China is a great project which would benefit present and the future. The Tax and Fee Reform in rural areas has suffered such difficulties as: too many staff to detract, which may cause the farmers' burden to rebound again; too heavy debts can not ensure the regime in villages and small towns run in normal; badly lack of finance can not ensure the necessary need of compulsory education expenses in rural and so on. The countermeasures and suggestions is to develop the county economy, to cut the redundant staff, and to empower corresponding finance to the lowest government in order to tackle the debts step by step and carry out the responsibility compulsory education in rural.