Although the reform of rural taxes and tolls, it resulted in the crisis of the supply of the rural public goods. The thinking of the reform of rural taxes and tolls is deviated because we didn't realize the substance of the overweight financial burden on farmers. The substance of the problem is that the farmer's taxes and administrative charges exceed the rural public goods. The correct thinking of the reform of rural taxes and tolls is that the farmer's taxes and tolls should be equal to the rural public goods.