Multi-soil-layering (MSL) system has become a new trend as a lower cost and maintenance-friendly technology for rural sewage treatment. This paper combs the common types and operating principles of the MSL system, and expounds the effect of the MSL system on removing typical pollutants in rural sewage and its influencing factors. The application status and prospect of the MSL system are evaluated from the perspective of economic, social and environmental benefits, and its advantages, disadvantages and limiting factors for rural sewage treatment are analyzed. It is pointed out that the MSL system process should be further optimized, the removal mechanism of typical pollutants should be deeply explored, and the removal of emerging pollutants such as antibiotic resistance genes should be increased, so as to provide theoretical basis and technical support for the efficient treatment and utilization of rural sewage.