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村级往来，就是村集体在收缴“三提五统”时，部分群众由于种种原因未交，或由于种种 原因，村集体欠部分群众或其他单位款而无力兑付，一直挂在集体和群众的往来账上。正在 推行的税费改革，将改变过去“三提五统”的收费方式，而以新的农业税和农业税附加的方 式征收。那么，
Village-level exchanges means that when the mass collectivity of the village collects the “three grades and five systems”, some of the masses have not been able to pay for some reasons due to various reasons or the village collective owes money to some of the masses or other units and has been hanging on the collective and the masses Current accounts. The ongoing reform of taxes and fees will change the way of charging for the “three grants and five systems” in the past and be levied on new agricultural and agricultural taxes. Well,