About: "Now, with the abolition of agricultural tax, township finance has entered a real dry season ... The reform of taxes and fees, especially the abolition of agricultural tax, is a great test for township governments, objectively becoming a' hunger therapy' to promote rural reform, forming a reverse mechanism for rural reform, making the urgency of reform even stronger." This is Mr. Xue Kai's view on the influence of the abolition of agricultural tax on the institutional reform of township government. Obviously, he believes that township government personnel are mainly supported by agricultural tax, and the abolition of agricultural tax can promote the breakthrough of township government institutional reform, which is also a popular view at present. It should be said that in Five Questions on Rural Reform, Mr. Xue Kai's exposition on the direction of township institutional reform is valuable, but his viewpoint of "hunger therapy" that abolishing agricultural tax will promote township institutional reform is of little significance for better promoting township institutional reform, because he did not realize the real crux of hindering township institutional reform. Because the country has been strictly restricting the increase of the administrative establishment of township governments, the administrative establishment of township governments is generally equipped within the establishment limit, and the overstaffing is not serious. On the contrary, it is often decided by the meeting of the party committees at the same level that the personnel with career identity enter the township government, which is essentially decided by the township leaders themselves. Two different personnel policies eventually led to a huge township government characterized by full staff. The government finance at the township level is independent, and it is separated from the higher level finance. In addition to the management department, the salary of personnel shall be borne by the township itself. In the vast rural areas, due to the lack of tax sources, it is a problem whether the legitimate income of villages and towns can be used to guarantee the salaries of teachers and administrators, maintain the normal operation of government affairs, and have no money to support a large number of people with professional status. Under the pressure of their own existence, township governments will naturally seek extra-legal interests. Therefore, people with township status have been "supporting themselves" by charging farmers, which is not only a financial burden, but also a "contribution" to finance. In the relationship between finance and redundant staff, most people don't realize the difference between township level and central, provincial and municipal levels (county level has the common problems of its lower and higher levels of government), mainly because finance is not supporting redundant staff, but farmers are supporting redundant staff, and even redundant staff are supporting finance-this is the living status of township government and the objective premise that township institutional reform must face up to. Before the reform of taxes and fees, the burden on farmers was: "The first tax was light (referring to the original agricultural tax), the second was heavy (referring to the overall planning of hometown and village retention), and the third was bottomless pit (referring to arbitrary charges)." In the reform of taxes and fees, the state standardized the "first tax" and "second tax" into a unified new agricultural tax and its surcharges, and implemented a policy of gradual cancellation. However, farmers have not paid enough attention to unreasonable charges. Because the township government has been living through arbitrary charges, after so many years of reform, the huge township government institutions have not only failed to achieve the goal of slimming, but have changed more and more personnel. Agricultural tax has little effect on the survival of most government redundant staff. After the abolition of agricultural tax, the salaries of township teachers and government administrators have all been transferred from higher levels of finance, and the abolition of agricultural tax has little impact on township financial providers. At present, in addition to the traditional pretexts and hitchhiking charges, village and town charges are also "advancing with the times". In order to circumvent the state's control over arbitrary charges, new varieties have emerged, with the emphasis on light management and heavy punishment. For example, farmers violate the family planning policy, instead of trying to educate and stop it, they connive and acquiesce, and then impose fines after the farmers cause illegal facts. In Wulin Town, linkou county City, Mudanjiang City, Heilongjiang Province, the phenomenon that the government acquiesced in burial and then collected fees from the masses was revealed in the article "Living expenses of the deceased actually received" (No.1 1 in 2005), which is simply a classic annotation of the "improved version" of arbitrary charges in the new period. Don't think that this is just an individual phenomenon, which is the * * * essence of the grass-roots charging behavior of township governments under the pressure of their own survival. Although this way of "generating income" runs counter to the original intention of grass-roots administration, it is not illegal on the surface, and there is nothing to be done to control arbitrary charges. In this way, the township government can still make a lot of money under the strict agricultural charging policies of the country. Mr. Xue Kai thinks that it is too optimistic to "bind the hands of arbitrary charges" at present, and he despises the ability of township governments to seize survival resources through arbitrary charges and deal with governance in various ways. Based on the above two factors, we can see that the abolition of agricultural tax cannot be a "hunger therapy" to promote the reform of township institutions. If the unreasonable charges are not completely eliminated, it is impossible to really reduce the burden on farmers. Even if it is reduced for a period of time, it will become a pattern rebound. The reform of township institutions will not be done well unless the arbitrary charges are completely eliminated. Redundant staff of township governments can obtain living resources through arbitrary charges. They have a strong affinity with the government, and they will inevitably depend on the government in institutional reform. In this case, the reform of township institutions will become a mere formality, or the cost of the reform will be high, even if it is successful for a while, it will expand. Therefore, we should earnestly learn the lessons from the failure of township institutional reform in the past, and take the control of arbitrary charges as the top priority of rural tax and fee reform. After the abolition of agricultural tax, only by controlling arbitrary charges at the same time can it become a "hunger therapy" to promote the reform of township institutions. The biggest drawback of China's theoretical circle is the lack of combination with practice, lack of practice in theory and lack of theory in practice. It is impossible to completely solve the problem through general investigation and study. Take the reform of township institutions as an example. Without careful analysis and elimination of the practical obstacles that hinder the reform of township institutions, the reform of township institutions cannot achieve substantial success, which is also the reason why the previous reform of township institutions was unsuccessful.