【新华解读】实施更加积极的财政政策，中央经济工作会议有哪些新提法、新看点？

Group 1 - The central economic work conference emphasized the need for a more proactive fiscal policy to support economic stability and growth in the coming year [2][3] - The conference highlighted the importance of addressing local government financial difficulties and ensuring the "three guarantees" (basic living needs, education, and medical care) are met [3][4] - A package of measures to resolve local government debt risks was introduced, aiming to support local governments in managing their debts effectively [4] Group 2 - The conference proposed optimizing the management of local government special bonds to enhance their effectiveness and ensure they are used in productive areas [5][6] - The establishment of a sound local tax system was prioritized, indicating a shift towards reducing tax incentives and enhancing local fiscal autonomy [7][8] - The need for a dynamic regulatory mechanism for tax incentives was emphasized to prevent local governments from engaging in harmful competition through tax breaks [8]