Group 1 - The core viewpoint of the article highlights the Brazilian government's efforts to achieve fiscal balance through various tax adjustments and new tax measures since Lula's third term began in January 2023 [1] - Over the past three years, the Lula administration has implemented approximately 25 tax adjustments, including increasing existing tax rates, eliminating certain tax incentives, introducing new taxes, and imposing additional taxes on specific goods and services [1] - Notable measures include a special tax on the sports betting industry, the "shirt tax" on international shopping, and the financial transaction tax (IOF) [1] Group 2 - In 2023, the government has undertaken a series of measures to adjust the tax structure, including the restoration of certain tax rate incentives that were suspended during the pandemic, adjusting tax burdens on investment funds, enhancing the powers of tax dispute management agencies, and increasing tax rates related to firearms and ammunition [1]

《若干措施》要求，加强资金资源资产统筹。加强各套预算资金的统筹衔接，统一预算分配权，避 免重复投入。进一步摸清省级可货币化计量、可有效识别、可盘活利用、可统筹调配的资源资产情况， 分类提出依法依规处置闲置资源资产的政策措施。持续盘活财政存量资金，年度内省级业务主管部门未 提出分配意见，以及省财政厅未下达指标文件的省级财政专项资金原则上不予结转、收回总预算。 《若干措施》提出，严格控制省直党政机关工程建设。省直部门不得违规新建、改建、扩建楼堂馆 所。将2025年作为"省直党政机关大院零工程年"，除国家部署要求建设项目、省直有关审批部门在2025 年1月1日前已批复项目、符合规定且必要的危旧房修缮以及续建项目外，省直机关本级及其所属事业单 位2025年不在驻地开展工程建设，不开展办公用房、技术业务用房大中型维修改造。 《若干措施》指出，清理退出到期和低效无效部门预算项目。从编制2025年预算起，对到期的阶段 性项目、与基本支出高度重叠的日常运转类项目、经常性项目中夹带的一次性支出事项，原则上全面清 理退出；对绩效目标不明、使用效果不佳的项目坚决退出。 《若干措施》明确，全面清理政务数字化项目。梳理省级政务数字化项 ...