国家免收农业税后,广大农民真正得到了中央的优惠政策,但改革前农民欠下乡村的税费却]变成了村级债权债务。乡村干部为了不违背中央政策,无法征收税费欠款,导致农村债务无法化解。村级债务现状分析在农村债务中,除了“普九”达标、农村基本建设投入外,70%以上的债务源于农民欠 After the state waived the agricultural tax, the vast majority of peasants really enjoyed the preferential policies of the Central Government, but the taxes and fees owed by the peasants to the countryside before the reform were turned into village-level claims and debts. In order not to violate the Central Government’s policies, rural cadres can not collect tax arrears, resulting in the rural debt can not be resolved. Analysis of the Current Situation of Village-level Debts In rural debts, except for the “universal compulsory education” standard and the capital construction in rural areas, more than 70% of the debt comes from peasants owed