目前,中国农村“并税式”的税费改革虽然取得了一定成效,但很多地方出现了反弹现象,似乎跌进了“黄宗羲定律”的怪圈。制度创新在这个过程中起至关重要的作用,本文认为可以从涉农税制、乡镇行政体制、财政体制、土地制度等方面入手。 At present, although the reform of the “tax-based” tax system in rural China has achieved some success, the rebound in many places appears to have fallen into the vicious circle of “Huang Zongxi’s law.” Institutional innovation plays a crucial role in this process. This paper argues that we can start from the aspects of agriculture-related tax system, township administrative system, financial system and land system.