First, optimize the structure of fiscal expenditure, coordinate all government revenues, give priority to education as the key area of fiscal expenditure, and increase the proportion of education funds in fiscal expenditure.

Second, in strict accordance with the education law and other laws and regulations, not only the budget at the beginning of the year, but also the distribution of surplus income in the budget implementation should reflect the statutory growth requirements, so as to ensure that the growth of financial allocation for education is significantly higher than the growth of recurrent financial income, so that the average education expenditure will gradually increase according to the number of students in school, and that teachers' salaries and public funds per student will gradually increase.

Third, the education surcharge is levied in full at 3% of value-added tax, business tax and consumption tax, and the local education surcharge is levied according to law.

Fourth, based on strengthening the weak links and key areas of education, we will implement a number of major education projects and increase investment in education.