村级集体经济伴随着我国改革开放的深入得到了不断地发展壮大,但是村级债务沉重已成为严重制约农村改革发展和稳定的一个突出问题。农村税费改革后,村集体收入会明显减少,收支矛盾将更加突出,因此正确处理好村级债务问题已成为农村经济管理的当务之急。莱西市在税费改革过程中 With the deepening of China’s reform and opening up, the village-level collective economy has continued to grow and develop. However, the heavy debt at the village level has become a prominent issue that seriously restricts the reform, development and stability in rural areas. After the reform of rural taxes and administrative charges, the collective income of the village will be obviously reduced and the contradiction between the income and expenditure will be more prominent. Therefore, proper handling of the village-level debt has become the most urgent task in rural economic management. Laixi in the tax reform process