农村税费改革实际上是一个系统工程,牵一发而动全身,改革过程中已经出现或潜在的问题依然不容乐观,必须给予足够重视农村工作经费矛盾如何解决;农村政权到底还要不要存在;农业税最终的归宿在哪里;农村市场究竟如何最终融入统一大市场;公共财政在农村如何有所作为等,这些问题及其应对策略都值得探讨和分析。 The rural tax and fee reform is actually a systematic project, which leads the whole body. The problems that have occurred or are latent in the process of reform are still not optimistic. We must give enough attention to how to solve the contradiction between the funds for rural work. In the end, the rural regime should not exist. Where will the final return of agricultural tax lie; how the rural market will eventually merge into a unified market; and how public finance will make a difference in rural areas. All these problems and their coping strategies are worth discussing and analyzing.