农村税费改革的主要内容可以概括为:“三取消、两调整、一改革。” ——取消乡统筹和农村教育集资等专门面向农民征收的行政事业性收费和政府性基金、集资 乡统筹费主要用于乡村两级办学、计划生育、优抚、民兵训练、修建乡村道路、农村卫生事业等方面。乡村两级的九年制义务教育、计划生育、优抚和民兵训练都属于公共财政的支出范围,所需经费由各级政府通过预算安排。修建乡村 The main contents of the reform of rural taxes and fees can be summarized as: “Three cancellations, two adjustments, one reform.” - Eliminating administrative fees and government funds specifically collected by peasants from rural areas and rural education fund-raising, Mainly used for rural schools at two levels, family planning, special care, militia training, the construction of rural roads, rural health and so on. The nine-year compulsory education, family planning, special care and militia training at the village and village levels all fall within the scope of public finance expenditure, and the funds required are arranged by the governments at all levels through the budget. Build a village