苏北响水县作者汪明时、游弋来稿认为，经济欠发达地区在实施农村税费改革时，主要存在４个难题，必须采取得力措施加以解决。一是计税面积和计税常产难落实，主要症结在于：二轮土地承包搞得不够彻底，因土地质量差以多折少现象比较多；各地生产力状况差异较大，农民原有负担 When Wang Ming, an author from the Xiang River county in the north of Jiangsu Province, wrote in a cruise that in economically underdeveloped areas there are four major problems in implementing the reform of rural taxes and fees, and effective measures must be taken to solve them. First, taxable area and tax accounting often difficult to implement, the main crux is that: the second round of land contracting is not done thoroughly, because of the poor quality of the land more than less discount phenomenon; large differences in productivity across the country, farmers original burden