Article 40 The price of textbooks in the Compulsory Education Law of People's Republic of China (PRC) shall be determined by the price departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the publishing departments at the same level in accordance with the principle of meager profit.
Article 41 The State encourages the recycling of textbooks.
Article 42 The State shall fully include compulsory education in the scope of financial guarantee, and the funds for compulsory education shall be guaranteed by the State Council and local people's governments at various levels in accordance with the provisions of this Law.
The State Council and local people's governments at all levels will include compulsory education funds in their fiscal budgets, and allocate compulsory education funds in full and on time according to the staff establishment standards, salary standards, school construction standards and public funds per student, so as to ensure the normal operation of schools and the safety of school buildings, and ensure the payment of staff salaries in accordance with regulations.
The State Council and local people's governments at all levels should make the growth ratio of financial allocation for compulsory education higher than the growth ratio of recurrent financial revenue, ensure the gradual growth of compulsory education funds according to the average number of students in school, and ensure the gradual growth of teaching staff salaries and public funds per student.
Forty-third the basic standard of public funds per student in schools shall be formulated by the financial department of the State Council in conjunction with the administrative department of education, and adjusted in a timely manner according to the economic and social development. Formulating and adjusting the basic standard of public funds per student should meet the basic needs of education and teaching.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual conditions of their respective administrative regions, formulate standards for per capita public funds for school students that are not lower than the national standards.
Special education schools (classes) per capita public funds should be higher than ordinary schools.