农村税费改革在减轻农民负担问题上收到了积极的效果。但是 ,由于取消了村提留 ,村级组织收入大幅下降 ,这使得村委会提供村级公共物品的能力受到很大限制。许多地方采取的“一事一议”的做法 ,对村级治理产生了一定的负面影响。要从根本上解决农民负担问题 ,必须改革城乡二元体制这个根本问题。 The rural tax reform has received positive results in alleviating the burden on peasants. However, due to the abolition of village entitlements, the income of village-level organizations dropped significantly, which severely restricted the ability of village committees to provide village-level public goods. The “one council” approach adopted in many places has had a certain negative impact on village-level governance. In order to fundamentally solve the problem of peasants’ burden, we must reform the fundamental issue of the urban-rural dualistic system.