农业税取消后,农村在发展中长期积累的一些问题充分暴露了出来,尤其是沉重的村级债务导致村级组织运转更加困难,一些村干部为了解决过度负债问题,不得已四处申告,成了农村新的“上访户”。据广东和江西的调查显示,村级债务主要是村级公共建设开始时和税改前村干部自己借钱为贫 After the abolition of the agricultural tax, some problems accumulated in the rural areas in the medium and long-term development have been fully exposed. In particular, the heavy village-level debt has made it even more difficult for village-level organizations to work. Some village cadres have no choice but to file a claim around the issue of over-indebtedness. Of the “petitioners”. According to surveys conducted in Guangdong and Jiangxi, village-level debt is mainly caused by the beginning of village-level public construction and the borrowing of money by village cadres themselves before tax reform