Legal analysis: in the compulsory education stage, students in urban and rural compulsory education stage are completely exempted from tuition and miscellaneous fees, textbooks are provided free of charge to rural students and urban students with financial difficulties, living allowances are provided to boarding students with financial difficulties, and the nutrition improvement plan for rural students is implemented. The main contents of each policy are as follows:

(1) Free of tuition and fees

The state exempts all students from tuition and miscellaneous fees in urban and rural compulsory education.

(2) Free textbooks

The state provides textbooks free of charge to all rural students and students from families enjoying the minimum living guarantee policy for urban residents in the compulsory education stage, and implements a recycling system for some national curriculum textbooks. The funds for free textbooks for rural students' national courses are borne by the central government, and the funds for free textbooks for local courses and students from urban low-income families are borne by local governments.

Legal basis: According to Article 43 of the Compulsory Education Law of People's Republic of China (PRC), the basic standard of public funds per student in schools shall be formulated by the finance department of the State Council in conjunction with the education administrative department, and adjusted in time 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.