Agricultural development funds are raised in a unified way and managed at different levels according to the current financial management system. Provincial financial departments should, within the scope of the current financial system and in accordance with the principle of "all" or "most" of agriculture, put forward the specific proportion of tax increase of township enterprises, tax increase of rural individual industrial and commercial households and rural private enterprises, and tax revenue of special agricultural and forestry products, and report it to the provincial people's government for approval and implementation.

Agricultural development funds, according to the current financial system into the budget management at all levels, charged, fully reflected. Income is compiled according to the planned number, which is reflected in the relevant income subjects of the national budget respectively.