当前，农村税费改革正在全国扩大试点面，如火如荼地进行，广大农民十分拥护，乡、村、社广大基层干部既是这次改革的组织者和执行者，又是其切身利益受到影响者。笔者在与乡、村、社干部交谈中发现，基层干部对待这次改革的心态是比较复杂的，归纳起来有以下几种表现。１．不? At present, the reform of rural taxes and fees is being carried out in pilot areas throughout the country in full swing. The vast majority of peasants are very supportive. The grass-roots cadres of townships, villages and social groups are both the organizers and performers of this reform, and their vital interests are affected. In my conversation with the township, village and communal cadres, the author found that the mentality of the grassroots cadres in handling this reform is rather complicated, and the following manifestations are summarized. 1. Do not?