According to the investigation of L town of Enshi state, this paper analyzed the change and actuality of village-town relation after abolishing the agricultural tax through two levels. The first level is vertical comparison. It studies the change of town-village relation after the reform of taxation expenses. The second level is horizontal analysis. According to the investigation of town cadre, village cadre and villagers, it analyzed the local management structure between the L town government and village organizations. It discussed a series of problems: how is the reform of taxation expenses going in our country? How much burden has been released for the peasants? It revealed the architecture and system information of the society through the discussion and provided theories for rural reformation.Town government and village organization are the main bodies of town-village relation. It also discussed institutional requirements of villagers. Based on the traditional research of town-village relation, it concerned about the interaction of three kinds of power, which are town level authority, village organization and villagers. Although financial reformation is taking place in L town, the current town-village relation is still leaded by town level authority. The so called"Instructing and Instructed"is not realized. In order to achieve the active interaction between town and village, a series of reformation must be executed. The ideal mode of village government has been discussed in this paper. |