《2012年政府收支分类科目》中对科目编码1039906科目是这样说明的:“地方收入科目。反映乡镇政府的自筹和统筹收入”。笔者认为此表述欠妥,建议改为:“地方收入科目。反映乡镇政府的其他收入”。理由如下:第一,农村税费改革后,取消了乡统筹费、农村教育集资等专门向农民征收的行政事业性收费和政府性基金、集资。就湖北省的情况看,取消了按农民上年纯收入一定比例征收的农村办学经费(即农村教育事业费附加)、计划生育、优抚、民兵训练、修建乡村道 “Government revenue and expenditure classification in 2012,” subjects Code 1039906 subjects are described as follows: “Local revenue account. Reflects the township government self-financing and co-ordinate revenue ”. I think this statement is defective, it is suggested to read: “Local revenue accounts reflect other township government income ”. The reasons are as follows: First, after the reform of taxes and fees in rural areas, administrative fees and government funds collected exclusively from farmers were canceled and fund-raising was canceled. In the case of Hubei Province, the funds for running rural schools (that is, additional rural education expenses) levied according to a certain percentage of the net income of peasants in the previous year, family planning, special care and militia training and the construction of village roads