被誉为“第三次解放”的中国农村税费改革,于2000年春在部分地区展开试点,今明两年全国大部分省市也将展开。作为试点地区的农村迎来了继土地改革、家庭联产承包责任制之后的又一次重大变革和机遇。在两年多的时间里,担负税费改革试点工作的地区深入扎实地进行,取得了阶段性成果,并实现了改革的初衷。那么,作为与地方经济建设和改革发展紧密相连的国防后备力量建设是何种境遇?该如何适应新形势、谋求新发展? The tax and fee reform in rural China, hailed as “the third liberation,” was piloted in some areas in the spring of 2000 and most of the provinces and cities in the country will be launched in the next two years. As a pilot area of ​​rural areas ushered in after the land reform, family contract responsibility system after another major changes and opportunities. In more than two years, the region responsible for tax-fee reform pilot work conducted in-depth and in-depth, achieved phased achievements and realized the original intention of the reform. So, what is the situation of how to build a national defense reserve force that is closely linked with the development of the local economy and the reform and development? How to adapt to the new situation and seek new development?