义务教育是我国最大的公益事业,普及义务教育必须面对农村,从农村着手,这是事关农村经济发展的一项战略任务,也是政府在解决“三农”问题上的一次理性考验。实施农村义务教育最重要的是要解决好农村义务教育经费投入机制的问题。在我国税收结构中,从中央到地方税收能力呈逐步下降的特点,也就是说,级别最高的中央税收能力最强,级别最低的乡镇税收能力 Compulsory education is the largest public welfare undertaking in our country. Popularizing compulsory education must face the countryside and start from the countryside. This is a strategic task concerning the rural economic development and a rational test by the government in resolving the issue of “agriculture, countryside and farmers” . The most important thing in implementing compulsory education in rural areas is to solve the problem of funding mechanism of compulsory education in rural areas. In our country’s tax structure, the tax authority from the central government to the local government is characterized by a gradual decline. In other words, the highest level of taxation power of the central government with the highest tax revenue and lowest level