发挥积极财政政策作用 推动中国式现代化开创新局面（权威访谈·学习贯彻党的二十届四中全会精神）

Core Viewpoint - The article emphasizes the importance of proactive fiscal policy in China's economic development, particularly during the "14th Five-Year Plan" and the upcoming "15th Five-Year Plan" periods, highlighting the need for innovative reforms and effective macroeconomic management to support modernization and address complex domestic and international challenges [1][4]. Group 1: Achievements of Fiscal Policy - Since the beginning of the new era, China's fiscal policy has been adjusted in response to changing circumstances, leading to significant achievements in economic recovery and modernization efforts [2]. - During the "14th Five-Year Plan," total public budget expenditure is expected to exceed 136 trillion yuan, a 24% increase compared to the "13th Five-Year Plan," with over 70% of fiscal spending directed towards people's livelihoods [2][4]. - The ability to respond to risks and challenges has strengthened, providing a more solid foundation for safe development [2]. Group 2: Key Strategies for the "15th Five-Year Plan" - The fiscal policy will focus on enhancing counter-cyclical and cross-cyclical adjustments to address structural and deep-seated economic issues while promoting long-term development potential [3][4]. - Emphasis will be placed on the synergy between supply-side and demand-side management, utilizing tax policies and government procurement to support a modern industrial system and stimulate consumption [3][5]. - The government will innovate fiscal tools, such as ultra-long special bonds and fiscal subsidies, to enhance the effectiveness of fiscal policies and improve macroeconomic management [3][8]. Group 3: Expanding Domestic Demand - The construction of a strong domestic market is identified as a key task, with fiscal measures aimed at boosting consumption and effective investment [6][7]. - Strategies include enhancing consumer spending through subsidies and tax adjustments, as well as increasing effective investment in strategic projects to improve overall productivity [6][7]. Group 4: Fiscal Reform and Management - The focus will be on creating a high-level socialist market economy by ensuring that fiscal macro-control supports effective market mechanisms while allowing micro-entities to thrive [8][9]. - The government aims to optimize resource allocation, enhance fiscal management, and improve the efficiency of public spending through reforms such as zero-based budgeting [9]. - There will be a concerted effort to balance efficiency and equity in tax policies, ensuring a reasonable macro tax burden while promoting social fairness and market unity [9].