财政部最新发文，事关幼儿园大班免保教费

Core Viewpoint - The article discusses the implementation of a policy for free preschool education in China, which will exempt kindergarten senior class children from tuition fees starting this fall, benefiting approximately 12 million children and resulting in an estimated increase in national fiscal expenditure of about 20 billion yuan for the semester [3][4]. Group 1: Policy Implementation - The State Council has issued an opinion to gradually promote free preschool education, starting with the exemption of tuition fees for senior class children in kindergartens [3]. - The Ministry of Finance and the Ministry of Education have revised the management measures for supporting preschool education development, incorporating the funding for the tuition exemption into the central financial support for preschool education [4][9]. Group 2: Financial Implications - The total financial support for preschool education development from the central government is set to increase significantly, with 25 billion yuan allocated for 2024 and an additional 10 billion yuan for the tuition exemption in 2025 [4]. - The policy is expected to reduce family expenditures by 20 billion yuan in the current semester, as the central and local governments will share the financial burden [3][4]. Group 3: Distribution of Funds - The distribution of the central financial support for the tuition exemption will vary by province, with the central government covering 80% of costs in the first tier of provinces, 60% in the second tier, and 50% in the third to fifth tiers [5][6][7]. - The first tier includes 12 provinces, primarily in the western and central regions, reflecting a policy inclination towards supporting less developed areas [7]. Group 4: Oversight and Regulation - The revised measures emphasize the importance of timely and full allocation of funds by provincial finance and education departments to ensure the normal operation of kindergartens [8]. - Strict regulations are in place to prevent misuse of funds, including prohibitions on using the funds for budget balancing, debt repayment, or other non-educational expenditures [10].