The individuals and society are the main body who get benefit from education. Tuition represents individuals sharing the cost of education, and the government as the delegate of society make use of fiscal investment to fulfill its communal duty. Review from location, the benefit of education is territorial and overflowed under the balanced principle of benefit, capacity, duty, right. It's an important problem in fiscal system of education that how to divide responsibility reasonably among governments. In China, the muddle is the two-degree gov...