一、引言税费改革以前,县与乡镇政府的财政收入依赖于农业税费的征收,由于国家实行的是自上而下的“一票否决”式的硬性税费任务,村干部在完成这一硬性指标的过程中,时常会受到一些村民的抵制。所以,为了完成上级的任务,乡镇政府就会通过建立私人关系和让渡一些物质利益等手段,以“搭车收费”的方式调动村干部 I. Introduction Before the reform of taxes and fees, the fiscal revenue of the county and township governments depended on the collection of agricultural taxes and fees. Since the state implemented top-down “one-vote veto” hard-tax tasks, the village cadres’ In the course of this hard target, some villagers are often boycotted. Therefore, in order to accomplish the tasks of the higher authorities, the township government will mobilize the village cadres in the way of “ride-on-charge” through the establishment of private relations and the transfer of some material benefits