Funeral expenses are the expenses that the compensation obligor needs to pay to the relatives of the deceased to arrange the funeral of the deceased after the victim dies. The compensation standard law of this compensation project adopts a clear and specific standard, which is based on the average monthly salary of employees in the last year where the court of appeal is located, and the sum of the two is the total funeral expenses. Among them, the "average monthly salary of employees" is determined according to the relevant statistical data of provinces, autonomous regions, municipalities directly under the central government, special economic zones and cities with separate plans published by the government statistical department, and "last year" refers to the last statistical year at the end of the debate in the court of first instance. Therefore, no matter how much the actual funeral expenses are, and whether the victim lived in the town or the countryside before his life, there is no difference in the compensation standard for funeral expenses, which is determined according to the same standard. In addition, it should be noted that the subject of payment of funeral expenses is not the close relatives of the dead victims, but is paid by another third party, and the subject of claim is the third party who pays the expenses, and the third party has the right to request the infringer to compensate the expenses, except that the infringer has paid the expenses. Legal Basis: Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases Article 27 Funeral expenses shall be calculated according to the average monthly salary of employees in the last year where the Court of Appeal is located, with a total amount of six months. If the infringer dies in the second paragraph of Article 18 of the Tort Liability Law of People's Republic of China (PRC), the person who paid the reasonable expenses such as medical expenses and funeral expenses of the infringed has the right to claim compensation from the infringer, except that the infringed has paid the expenses.