乡缜人民政府是国家政权的最基层单位,其经济状况的好坏,直接影响到整个社会的稳定和发展进程。分税制改革、特别是县以上税务机构分设以后,乡镇税务机构如何设置,与乡镇财政经济和各项事业发展关系十分密切。笔者认为,要妥善解决好这个问题,一定要从实际出发,把着眼点放在有利于调动乡镇积极性上。建立乡镇财政前,乡镇有政府无财政;建立乡镇财政后,也没有实现真正意义上的一级政 The township people’s government is the most basic unit of the state power. The economic status of the township government directly affects the stability and development of the entire society. After the reform of the tax-sharing system, in particular, the tax authorities above the county level have been set up, how the tax authorities of townships are set up has a close relationship with the township’s financial and economic development and various undertakings. The author believes that to properly solve this problem, we must proceed from reality and focus on promoting the enthusiasm of towns and villages. Before the establishment of township finance, townships and towns have no government finance; after the establishment of township finance, they have not achieved a true level of government