我国的农村税费改革,经各个地区先后试点,已经取得了显著的成效,但随着改革的深入展开,也出现了确保农民减负与保障基层政权运转需要和保障农村公共品及公共服务供给之间的尖锐矛盾,不仅制约着改革的深化,而且潜伏着农民负责反弹的危险。这种情况表明农村公共分配关系不规范,乱收费乱摊派屡禁不止,只是造成农民负担沉重的浅层原因,在其背后还有更深层的更为根本性的原因,在改革中只有全力消除这个深层原因,才能有效地解决矛盾,将农村税费改革推向深入,达到既根治农民负担问题又保障农村经济社会发展的公共供给目的。这个根本原因是什么,学界有不同的 The reform of rural taxes and fees in our country has achieved remarkable results through pilot projects in various regions. However, with the deepening of the reform, there have also been some problems in ensuring the peasants’ burden reduction and safeguarding the operation of grass-roots political power and ensuring the supply of rural public goods and public services Sharp contradictions not only constrain the deepening of the reform, but also lurk the danger of the peasants being responsible for the rally. This situation shows that the public distribution of rural areas is not standardized and indiscriminate collection of charges spread over and over again, but the shallow causes of heavy burden on farmers, there are deeper underlying more fundamental reasons, in the reform only to eliminate this deep Only in this way can the contradictions be effectively solved and the reform of rural taxes and fees can be further promoted so as to achieve the purpose of public supply that not only does the peasants pay off but also guarantees the rural economic and social development. What is the fundamental reason for this? The academic community is different