农村税费改革取得了丰硕的成果。但在改革过程中出现了两个严重问题:一是农村义务教育经费存在缺口;二是农村基层政权的运转出现困难。如何巩固农村税费改革的已有成果,如何做到“三个确保”(即“确保农民负担明显减轻,不反弹;确保乡镇政权和村级组织正常运转:确保农村义务教育经费正常需要”)便成了一项不得不完成的任务。总结经验教训,在税费改革朝纵深推进的过程中,必须着力解决两个问题:乡镇政权和财政靠什么维持正常运转,农民义务教育和其他公共支出经费如何得到保障。这两个问题关系到农村税费改革的成 Rural taxes and fees reform has achieved fruitful results. However, during the process of reform, two serious problems have emerged: one is that there is a gap in funding for compulsory education in rural areas; and the other is that difficulties have arisen in the operation of rural grass-roots political power. How to consolidate the existing achievements in the reform of rural taxes and fees and how to achieve “three guarantees” (that is, “ensure that the peasants’ burden is obviously reduced and do not rebound; ensure the normal operation of township government and village-level organizations: ensure that rural compulsory education funds are properly needed”) It has become a task that has to be completed. To sum up experiences and lessons, we must make efforts to solve two problems: what should the township government and finance rely on, and how farmers’ compulsory education and other expenditures for public expenditure should be guaranteed? These two issues are related to the reform of taxes and fees in rural areas