sale of land transfers must be used to fund education. The income generated by these taxes is over and above the amount earmarked by government appropriated funds. Some 13% of education funds collected from land transfer income have been designated for infrastructure development of rural schools.COOPERATION WITH HONG KONG AND MACAUSharing the same language and located nearby, Guangdong has the opportunity to cooperate with Hong Kong and Macau. The Hong Kong–Zhuhai–Macau Bridge construction project was begun in 2009. The project consists of a series of bridges, and tunnels that will connect Hong Kong, Macau and Zhuhai, three major regions on the Pearl River Delta in China (Xinhua News Agency, 2015b). After the project’s completion, which is due in late 2016, communication between Guangdong, Hong Kong and Macau will be easier.A Guangdong free-trade zone was established in April 2015, and it has played a major role in deepening cooperation with Hong Kong and Macau. The Guangdong free-trade zone is also expected to pool educational resources from Guangdong, Hong Kong and Macau, although it was originally an economic arrangement. “Introducing quality educational resources from Hong Kong and Macau to Guangdong should be an important element in the cooperation between Guangdong, Hong Kong and Macau, and it will facilitate the sound development of such cooperation,” Luo Weiqi, the provincial chief of education in Guangdong, said in March 2015 (Lulu, 2015). The Shenzhen campus of the Chinese University of Hong Kong is such an example as the university benefits students from across the regions. Meanwhile, the Hengqin campus of the University of Macau is administered independently by Macau, and the campus, though located in Zhuhai’s Hengqin district, is isolated from the rest of Hengqin.