税费改革前，农村优待工作由乡镇人民政府根据人均收入，制定优待标准并分午秋两季组织落实兑现 (如安徽省 )，各级民政部门负责检查监督。农村税费改革后，取消乡统筹费，农村负担明显减轻，优抚支出由乡镇人民政府通过财政预算安排。但在工作中我们发现：全县有 32％乡镇优待 Pre-tax reform, the rural areas preferential treatment by the township people’s government based on per capita income, the development of preferential treatment standards and the implementation of mid-autumn afternoon delivery (such as Anhui Province), civil affairs departments at all levels is responsible for inspection and supervision. After the reform of taxes and fees in rural areas, canceling the expenses for the system of rural areas and township drastically reduced the burden on rural residents and the expenses for special care and maintenance were passed by the township people’s governments through the budgetary arrangements. However, in our work, we found that there are 32% township preferential treatment in the whole county