免征农村税费后的制度供给缺位思考

农村税费制度改革是我国农村继实行土地改革、家庭联产承包责任制之后的又一次重大制度变革，农村税费改革是一项复杂的系统工程，必然涉及各方面的利益。合理调整、规范国家、集体和农民之间的利益分配关系，促进农村税费制度改革，关键是建立农村公共品供给制度、农村组织制度和完善农村土地制度。

The Lack of Thinking after Derating to Assess upon the Village Taxes and Fees

The village reformation of taxes and fees system is an another important system change after carring out the land reform, the household contract responsibility system for our country. The village reformation of taxes and fees system is a complicated system, involving the benefits of the every facet by all means.How to adjust the relation of the interest distribution among the nation, the collectivity and the farmer and to promote the village reformation of taxes and fees system, the key is to build up the system of the public article of village supplies, village organization system and perfect the village system of land.