当前，随着市场经济在农村的深入发展，农村集体资产、资源的承包、转让、出租等经济活动越来越频繁，这极大地提高了集体资产、资源的利用率，壮大了集体经济。但是，由此引起的一些不规范合同，也给农村工作带来了影响。笔者在农村税收征管工作中发现，一些村组在发包集体所 At present, with the deepening development of market economy in rural areas, the economic activities of rural collective assets, resources contracting, transfer and renting are becoming more and more frequent, which greatly improves the utilization rate of collective assets and resources and strengthens the collective economy. However, the resulting irregular contracts have also had an impact on rural work. The author found in the tax collection work in rural areas, some village groups in the contract group