Article 54 Education Funding System The State shall establish a system in which financial allocation is the main part and other channels are used to raise education funding, so as to gradually increase investment in education and ensure a stable source of education funding for public schools.

Schools and other educational institutions established by enterprises, institutions, social organizations and other social organizations and individuals according to law shall be funded by the sponsors, and the people's governments at all levels may give appropriate support.

Article 55 The proportion of education funds The proportion of national fiscal education expenditure to the gross national product should be gradually increased with the development of the national economy and the growth of fiscal revenue. The specific proportion and implementation steps shall be stipulated by the State Council.

The proportion of education funds in the total national financial expenditure at all levels should be gradually increased with the development of the national economy.

Article 56 The use of funds and the educational expenditures of the people's governments at all levels shall be listed separately in the financial budget in accordance with the principle of the unification of administrative power and financial power.

The growth of financial allocation for education by people's governments at all levels should be higher than the growth of recurrent fiscal revenue, and the average educational funds according to the number of students in school should be gradually increased to ensure the gradual increase of teachers' salaries and public funds per student.

Fifty-seventh special funds the State Council and the local people's governments at or above the county level shall set up special funds for education, focusing on supporting the implementation of compulsory education in remote and poor areas and ethnic minority areas.

Article 58 The tax authorities shall collect the education surcharge in full according to law, which shall be managed by the education administrative department as a whole, mainly for the implementation of compulsory education.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the relevant provisions of the State Council, decide to levy local surcharges and special funds for education.