中文摘要：

用全国地代表性的数据，现在的纸在农民上检验中国的进行中的农村税改革的影响。在进一步本地的统治重构的困难也被讨论。在中国与农村税收和本地统治联系的问题源于在一个逐渐地放宽的经济系统和一个仍然集中的政治系统之间的固有的紧张，这被说服。尽管农村税改革帮助了在短术语减少农民的税负担，有效本地统治政体的建立要求协调改革由为躺离开干部提供社会安全精简本地官僚主义，到由同意更高本地的正式的税自治加强本地负责，并且由扩展本地民主支持有意义的参予。

英文摘要：

Using nationally representative data, the present paper examines the impact of China＇s ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers＂ tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.