Legal analysis: Special funds are set up by the central finance to support the city-level art galleries, public libraries, cultural centers and township comprehensive cultural stations (hereinafter referred to as "three museums and one station") under the centralized management of the cultural authorities to provide basic public cultural services free of charge.

Legal basis: Interim Measures for the Administration of Free and Open Special Funds

Article 5 Special funds are divided into subsidy funds and incentive funds, among which: the subsidy funds are used to subsidize the expenses for the free opening of "three museums and one station" in the eastern, central and western regions; Incentive funds are used to reward the provinces that have achieved good results in the implementation of the "three museums and one station" free opening work.

Sixth "three museums and one station" free basic subsidy standard:

(1) Municipal art galleries, public libraries and cultural centers are 500,000 yuan per year;

(2) County-level art galleries, public libraries and cultural centers are 200,000 yuan per year;

(three) the township comprehensive cultural station each station 50 thousand yuan per year.

The basic subsidy standard can be dynamically adjusted according to the needs of cultural development and financial situation.

Article 7 The central government shall allocate subsidy funds to the eastern, central and western regions respectively according to the proportion of 20%, 50% and 80% of the basic subsidy standard, and the local finance shall be responsible for the rest. All localities can raise the subsidy standard according to the actual situation, which is higher than the basic subsidy standard, and the required funds shall be borne by the local finance.