乡村债务沉重,是一个涉及全国的普遍性问题,也是正在进行的新农村建设和农村综合改革的难题。5月19日,陕西下发《关于进一步化解乡村陈旧债务制止新增债务意见的通知》。《通知》除了收欠还债、债权债务抵冲消债、盘活存量资产还债外,还特别推出调息、降息减债和对村级不良债务 The heavy debt of the rural areas is a universal issue involving the whole country and also a difficult issue for the ongoing construction of new countryside and comprehensive rural reform. On May 19, Shaanxi issued the “Notice on Further Deconstructing Old Debt in Rural Areas and Suppressing New Debts.” In addition to debt collection and payment, debt and debt repayments, revitalize the stock of assets repayments, but also in particular the introduction of interest rates, debt reduction and debt-to-village bad debts