However, due to the nonstandard comparison between the extra budgetary funds and the tax revenue, there are many problems in the establishment, collection, management, use and so on. The efficiency of use is low. The illegal system of using extra budgetary funds is rampant, and the "cost burden" in some areas is much more than the tax burden. Yes, the spread of costs is much more than that of farmers It has greatly increased the burden, reduced farmers' income, weakened farmers' enthusiasm for production, reduced farmers' investment in production, and affected the sustainable development of agriculture.