Abstract: This paper discusses the public expenditure reform of rural basic education after the reform of the expenses of taxation, and points out that the key issue restricting the rural basic educational development is short of money. It believes that after the reform of the expenses of taxation, the gap between the development of the rural basic education and funds it needs became further and further, and the contradiction between the operation system of country school and the system of rural expenditure and taxing appear increasingly. It proposes that to examine again and reform the current rural basic education expenditure policy is indispensable and has the very important realistic meanings.