| Tax and fee reform in the township government has shaken the financial base, changed the focus work of the township government and led to usher in a new rural community development opportunities, but also Chinese township government has put forward higher and newer requirements to the reform. In China, township governments are the most grassroots level of local government administrative unit formed in the administrative system, play an important role, so the reform of township government are more worthy of our attention and research.In this paper, cited much first-hand information, from the perspective of empirical research, studied the tax and fee reform in the township in western China during the reform of government institutions. Based on specific analysis of the township government text in the context of institutional reform, institutional reforms including the status of township were described in detail, Dingxi City in Gansu Province Bali Lintao County Town was selected as a case to conduct deep analysis, it is indicated that the township west of the current transformation of government functions and institutional reforms in the existence these problems and the corresponding solution. The author believes that the reform of township government agencies must take completion of the transformation of government functions into first consideration, building a service-oriented town and township government. Meanwhile, in the reform process the western region's economic and social development level should be given full consideration. |