The logic of China country ＂tax-for-fee reform＂ in politics and governance perspective

This article exercises theoretical analysis tax-for-fee reform in politics and governance perspective method and attempts to understand the logic of country in China. The article considers that it presents two kinds of very differences phenomena in politics and governance angle of view on China country ＂tax-for-fee reform＂. The reform has basically improved state-peasant tension relationship and enhanced political validity in political angle of view. But absenting on method and shrinking on resources of governance, town-village organization reduced supplies on public service and public goods, new governance crisis formed. If politics and governance deviate for a long time, political validity has the possibility to glide away because of new governance crisis.