Funding targets mainly refer to children with financial difficulties who receive preschool education in public kindergartens and inclusive private kindergartens approved by the education administrative departments at or above the county level. The average subsidy standard is 1 10,000 yuan per person per year. Specific standards are determined by local governments independently within the average financing standard, which can be divided into 2-3 grades.

Children from urban and rural low-income families, disabled children and orphans adopted by social welfare institutions, children of revolutionary martyrs or children of soldiers who died in the line of duty who hold the "Poor Workers' Card" and "Disabled Persons' Card" are exempted from education fees, and the funds are borne by the municipal and county finances according to the school affiliation and territorial principle.

Kindergartens use 3%-5% of their business income for fee reduction and exemption, and provide subsidies for special difficulties.

Establish and improve relevant preferential policies, actively guide and encourage social organizations, enterprises, institutions and individuals to donate money to help children with financial difficulties and orphans and disabled children receive inclusive preschool education.