Two exemptions and one subsidy refers to a subsidy policy that the state provides textbooks for students from poor families in rural compulsory education (primary school and junior high school) free of charge, exempts miscellaneous fees, and subsidizes boarding students with a certain living expenses, referred to as "two exemptions and one subsidy". [1] This policy has been implemented since 200 1, in which the central finance is responsible for providing free textbooks and the local finance is responsible for exempting miscellaneous fees and subsidizing the living expenses of boarders.

Implementation reason

Implementing "two exemptions and one subsidy" is an objective requirement to solve the difficulties of students from poor families in rural compulsory education and make every school-age child receive compulsory education; It is the fundamental requirement to implement Scientific Outlook on Development and promote the coordinated development of urban and rural areas and regions; It is a moral policy to safeguard the fundamental interests of the broad masses of the people, and it is also an inherent requirement of public finance.

First, the policy of "two exemptions and one subsidy" (free of book fees, free of miscellaneous fees, and subsidizing the living expenses of boarding students) was implemented for students from poor families in rural compulsory education, and the key counties of national poverty alleviation and development work were accelerated, which showed that the CPC Central Committee and the State Council attached great importance to rural compulsory education and showed cordial concern for rural poor groups. Conscientiously implementing this policy is of great significance for promoting the reform of rural taxes and fees, reducing the burden on farmers, speeding up the pace of poverty alleviation in poor areas, consolidating the "county-oriented" management system of rural compulsory education and accelerating the development of rural compulsory education. Finance and education departments at all levels should unify their thinking, raise awareness, cooperate closely, and take effective measures to ensure the smooth implementation of the "two exemptions and one subsidy" for students from poor families in rural compulsory education in key counties of national poverty alleviation and development work.

Two, "two exemptions and one subsidy" funds shall not be used for urban and rural students with richer families, nor shall they be evenly distributed and enjoyed by turns. Give priority to supporting ethnic minorities in key poverty alleviation and development counties, especially ethnic minority areas and border areas with small population. Priority is given to students from poor families who meet the family planning policy. The special funds for free textbooks of the central government should be unified into the provincial treasury management, accounted for separately and paid centrally.

Three, the central government from the spring of 2005 to raise the subsidy standard for free textbooks, primary school in 35 yuan every semester, junior high school in 70 yuan every semester, special education in 35 yuan every semester. The scope of central free textbooks must be the textbooks of compulsory subjects stipulated by the state, excluding local curriculum textbooks and various auxiliary teaching materials. The textbooks used in local courses are provided free of charge by local finance.