Legal analysis: "two exemptions and one subsidy" policy: tuition and miscellaneous fees are exempted: all students in urban and rural compulsory education are exempted from tuition and miscellaneous fees (public funds for primary schools are in 650 yuan every year, and public funds for junior high schools are in 850 yuan every year); Free textbooks: national curriculum textbooks are provided free of charge to students in urban and rural compulsory education, and student dictionaries are provided to primary school freshmen (free textbooks for primary schools are collected annually in 90 yuan, and free textbooks for junior high schools are collected annually per student 180 yuan). Living allowance for students with financial difficulties: boarding students: primary school 1.250 yuan/year, junior high school 1.500 yuan/year, special education students 1.750 yuan/year; Non-boarders: primary school 625 yuan/year, junior high school students in 750 yuan 1750 yuan/year. Nutritional improvement plan for rural compulsory education students: further improve the nutritional status of rural students, improve rural health, accelerate the development of rural education, promote educational equity, and provide nutritional and dietary subsidies for rural compulsory education school students. The subsidy standard is 800 yuan per student per year (4 yuan per student per day, 200 days per student per year).

Legal basis: Article 42 of the Compulsory Education Law of People's Republic of China (PRC), which states that compulsory education is fully included in the scope of financial guarantee, and the funds for compulsory education are guaranteed by the State Council and local people's governments at various levels in accordance with the provisions of this law.

The State Council and local people's governments at all levels will include compulsory education funds in their fiscal budgets, and allocate compulsory education funds in full and on time according to the staff establishment standards, salary standards, school construction standards and public funds per student, so as to ensure the normal operation of schools and the safety of school buildings, and ensure the payment of staff salaries in accordance with regulations.

The State Council and local people's governments at all levels should make the growth ratio of financial allocation for compulsory education higher than the growth ratio of recurrent financial revenue, ensure the gradual growth of compulsory education funds according to the average number of students in school, and ensure the gradual growth of teaching staff salaries and public funds per student.