Abstract:Fiscal legitimacy is the basis and an important aspect of political legitimacy.In our country,since the formation of fiscal system at the township level,the fiscal legitimacy of rural grass-roots government was challenged by the aggravation of farmer's burden under the traditional fiscal system.The fee-for-tax reform in rural areas does not only alleviate farmer's burden,but also improve fiscal and political legitimacy of local governments.However,the reform does not reconstruct the traditional fiscal system fundamentally.In the future,only by building rural public finance system adaptable to the requirements and development of socialist market economy and democratic politics,can we establish the fiscal legitimacy of rural grass-roots government ultimately.