农村税费改革具有复杂性和艰巨性。因此,必须总揽税费改革的全局,循序渐进,全方位完善农村税费改革及其相关各项配套措施。税费的配套改革滞后,势必影响整个农村税费改革的进程、质量和效果。笔者就如何完善农村税费改革相关配套措施,提几点粗浅建议。改革村级组织机构,合理调整农村教育布局。当前,我国村级基层组织机构庞大,村级组织干群比例严重失调,为适应税费改革后农村基层组织、基层民主建设的需要,必须对村级组织机构进行适当调整。首先是合并村组。这样既减少村干部职数,又节省了干部工资及公用经费支出。同时,可以考虑取消专职村民小组长,改由村干部兼 Rural tax reform is complex and arduous. Therefore, we must take the overall situation of the reform of taxes and fees, step by step, and improve all aspects of rural taxes and fees reform and its related supporting measures. Supporting the reform of taxes and fees lag, it is bound to affect the entire rural tax reform process, quality and effectiveness. The author on how to improve rural taxes and fees related to supporting measures, make a few superficial suggestions. Reform the village-level organizations and rationally adjust the rural education layout. At present, there are a large number of village-level grassroots organizations in our country and a serious imbalance between the cadres and the masses in the village-level organizations. To meet the needs of rural grass-roots organizations and grassroots democracy after the tax-fee reform, we must make appropriate adjustments to village-level organizations. The first is to merge the village group. This will not only reduce the number of village cadres, but also save the cadres’ wages and public expenditures. At the same time, you can consider abolishing the full-time village team leader, change the village cadres concurrently