一、当前我国农村财政与税收体制存在的主要问题1.现行的财政包干制度,导致一些政府部门或基层乡镇政府向农民、村集体收费。1994年我国实行分税制改革后,划分了中央与地方的财权,但中央以及地方各级政府之间的事权划分不够明确且事权与财权不统一,由此造成地方政府尤其县、乡 I. Main Issues Existing in China’s Rural Finance and Taxation System 1. The current system of fiscal contracts leads to the charge of some government departments or grassroots township governments to charge farmers and village collectives. After the reform of the tax-sharing system was implemented in 1994, the financial rights of the central and local governments were divided. However, the division of powers between the central and local governments at all levels was not clear enough and the powers and the financial power were not unified. As a result, local governments, especially counties and townships