First, the production cost and management cost required for the next production cycle are deducted, and the rest is distributed among the state, the collective and the individual. What is handed over to the state is tax revenue, what is retained by the collective is provident fund and public welfare fund, and the rest is distributed to individuals as individual members' consumption funds according to work points. The provident fund of advanced agricultural production cooperatives belongs to the provident fund for expanding reproduction, which is used to build water conservancy, improve soil, purchase agricultural machinery and build productive houses. The public metal collective consumption fund is used for cooperative medical care, cultural education and helping members who have lost their ability to work. The Model Charter of Advanced Agricultural Production Cooperatives stipulates that "agricultural production cooperatives should give appropriate arrangements and care to the old, weak, widowed and disabled members who lack or completely lose their labor force and have no livelihood to rely on, ensure their food, clothing and firewood supply, ensure that the young are educated and buried, so that they can have a sense of security in their old age." Advanced agricultural production cooperatives implement distribution according to work. The annual income in kind and cash of senior agricultural production cooperatives shall be distributed among members according to the principle of "from each according to his ability, according to his work" after paying state taxes and deducting the production expenses, provident fund and public welfare fund consumed this year. The highest management body of advanced agricultural production cooperatives is the general meeting of members. The management committee is elected by the general assembly or the representative assembly to manage social affairs, and the supervision committee is elected by the general assembly or the representative assembly to supervise social affairs. And elect the director and deputy director to be responsible for the daily work.