农村税费改革所引起的乡镇政府收入减少、政府对农村居民提供的公共服务水平下降、乡村债务难以偿还等现象,实质上反映的是乡镇财政的缺口问题。笔者认为,对于由于农村税费改革而导致的财政缺口的扩大,应该进行具体分析。在农民收入增长缓慢的情况下,不能简单地将税费改革后实际下降或可能下降的公共服务水平与改革前相比,以此来衡量改革的效果和确定财 The reduction of income of township government caused by the reform of rural taxes and fees, the decline of public services provided by the government to rural residents and the difficulty of repayment of rural debts reflect the gap of township finance in essence. The author believes that due to the reform of rural taxes and fees caused by the expansion of the fiscal gap, we should conduct a specific analysis. In the case of slow growth of peasants’ income, we can not simply measure the effect of reform and determine the level of public service compared with that before the reform by actually lowering or possibly decreasing the level of public service after the tax-fee reform