免征农业税,有利于减轻农民负担,但同时也给乡村治理带来了一定的消极影响,包括乡村财政入不敷出、村级债务更难化解、公共品供给缺失、教育事业发展投入不足和负担容易反弹等方面。破解困境应采取发展地方经济、加快改革步伐、完善农村财务管理体制和加强监督管理等综合措施。 The exemption of agricultural tax will help to reduce the burden on peasants, but it will also bring some negative impacts on rural governance. These include rural financial deficits, village debt more difficult to dissolve, lack of supply of public goods, inadequate investment in education, etc. To solve the dilemma, we should take such comprehensive measures as developing the local economy, accelerating the pace of reform, improving the rural financial management system and strengthening supervision and management.