The municipal, district and county people's governments shall fully incorporate compulsory education into the scope of financial security, and list the funds for compulsory education separately in the financial budget, so as to ensure that the growth ratio of the financial allocation for the implementation of compulsory education is higher than the growth ratio of the recurrent financial revenue, ensure that the funds for compulsory education are gradually increased according to the average number of students in school, and ensure that the salaries of faculty and staff and the per capita public funds for students are gradually increased. The new education funds are mainly used for rural schools and weak urban schools. The surcharge for education is mainly used for the implementation of compulsory education. When preparing the budget, the Municipal People's Government shall tilt the funds for compulsory education to rural areas and counties with weak financial resources, increase the scale of transfer payment for compulsory education, and support and guide the county people's governments to increase their investment in compulsory education.