《农民承担费用和劳务管理条例》第十二条规定:“村提留和乡统筹费主要按农民从事的产业和经济收入承担。承包耕地的农民,按其承包土地的面积或者劳动力,向其所属的集体经济组织缴纳村提留和乡统筹费。经营个体工商业和私营企业的,应在税后按经营所在地规定的提取比例,缴纳村提留和乡统筹费,但不计算在5％的限额比例之内。” Article 12 of the Regulations on Farmers’ Commitment to Expenses and Labor Services stipulates: “The fees for village grants and the expenses for the reorganization of townships and townships are mainly borne by the industries and economic incomes of the peasants, and the peasants contracting land for cultivation shall, according to the area or labor force of their contracted land, Of the collective economic organizations to pay the village to raise fees for the township and township charge management .Individual business and private enterprises, should be operating after tax, according to the provisions of the proportion of extraction, to pay the village to mention the village and the pooling fees, but not in the proportion of 5% of the limit Inside.”