农村税费改革不仅是国家与农民收入分配关系的调整,也涉及到乡镇政府的重大变革。要想税费改革获得成功,必需健全公共财政制度,逐步完善分税制财政体制;基层政府要彻底转变职能,促进管理方式的创新;要创新农村公共产品供给制度,解决供求矛盾;积极探索新的行政管理体制,提高行政效率等措施。 The reform of taxes and fees in rural areas is not only an adjustment of the distribution of income between the state and peasants, but also a major change of the township government. In order to succeed in the reform of taxes and fees, it is necessary to improve the system of public finance and gradually improve the fiscal system of tax-sharing systems. The grass-roots governments should completely change their functions and promote the innovation of management methods. They should innovate the system of providing public goods in rural areas to solve the contradiction between supply and demand and actively explore new administrative Management system, improve administrative efficiency and other measures.