一农村税费改革是一项十分复杂的工作，牵一发而动全身。它涉及到农民负担、税收政策、精简乡镇机构人员、调整支出结构等许多方面的难题。１．乡镇精简机构人员压力大。实行农村税费改革是继土地改革，实行家庭承包经济之后的又一次重大改革，从一定意义上讲，前两次是改革生 A tax reform in rural areas is a very complicated task. It involves many problems such as the burden on peasants, tax policies, streamlining of township and village agencies and adjusting expenditure structure. 1. Township streamlining agency personnel pressure. The reform of rural taxes and administrative charges is another major reform following the land reform and the implementation of the family contract economy. In a certain sense,