The compulsory education has been implemented in Taiwan since 1968. To guarantee students can have the same educational chances, no matter their physiological state or family background, compulsory education is exempt from tuition. However, despite this, many elementary students still make ”under-the-table” payments to teachers. This paper will consider this phenomenon. This article is about the state of educational funds at the Happy Primary School of Kaohsiung (assumed name), specifically in grade six. First, the article sketches the essence of compulsory education, and then discusses the funding of the primary school. After that, it looks at the issue of funding at the class level, and finally, the article gives some suggestions for schools and the government at the end.