取消农业税是党和政府解决“三农问题”重大举措,必将给农村带来革命性地变革,既有利于减轻农民负担,增加农民收入,实现城乡统筹,又加快了和谐社会的建设,实现党的十六大提出的“全面建设小康社会”的战略目标。但是鉴于地方政府财力有限,县域经济不发达,取消农业税使本来就不宽裕的基层政府用于农村公共产品的资金更是捉襟见肘。农村公共产品的普遍短缺, The abolition of the agricultural tax is a major move by the party and the government in solving the “three rural issues” and will surely bring about revolutionary changes in the rural areas. This will not only help reduce the peasants ’burden and increase peasants’ income, but also speed up the construction of a harmonious society , And achieved the strategic goal of “building an overall well-to-do society” put forward by the 16th CPC National Congress. However, given the limited financial resources of local governments and underdeveloped economy in the county, the abolition of the agricultural tax has made it even more difficult for funds to be used by rural grassroots governments for rural public goods. The common shortage of rural public goods,