为促进与最不发达国家的经贸合作，帮助最不发达国家发展，2026年继续给予43个与我建交的最不发达国家100%税目产品零关税待遇；根据亚太贸 易协定以及我与有关东盟成员国政府间换文协议，继续对原产于孟加拉国、老挝、柬埔寨、缅甸的部分进口货物实施特惠税率。 国务院关税税则委员会发布《2026年关税调整方案》，将自2026年1月1日起实施。《方案》以习近平新时代中国特色社会主义思想为指导，深入贯 彻党的二十大和二十届历次全会精神，完整准确全面贯彻新发展理念，加快构建新发展格局，坚持稳中求进工作总基调，科学调整进口暂定税率， 优化税目设置，继续实施协定税率和特惠税率，有利于引领发展新质生产力，满足人民日益增长的美好生活需要，扩大高水平对外开放，推动高质 量发展。 为增强国内国际两个市场两种资源的联动效应，扩大优质商品供给，2026年对935项商品实施低于最惠国税率的进口暂定税率。一是推动高水平科技 自立自强，促进建设现代化产业体系，降低压力机用数控液压气垫、异型复合接点带等关键零部件、先进材料的进口关税。二是助力推进经济社会 发展全面绿色转型，降低锂离子电池用再生黑粉、未焙烧的黄铁矿等资源性商品的进口关税。三是加大保 ...

为增强国内国际两个市场两种资源的联动效应，扩大优质商品供给，2026年对935项商品实施低于最惠 国税率的进口暂定税率。 国务院关税税则委员会发布《2026年关税调整方案》（以下简称《方案》），将自2026年1月1日起实 施。 为促进与最不发达国家的经贸合作，帮助最不发达国家发展，2026年继续给予43个与我建交的最不发达 国家100%税目产品零关税待遇；根据亚太贸易协定以及我与有关东盟成员国政府间换文协议，继续对 原产于孟加拉国、老挝、柬埔寨、缅甸的部分进口货物实施特惠税率。 编辑：周杨 责编：廖异 一是推动高水平科技自立自强，促进建设现代化产业体系，降低压力机用数控液压气垫、异型复 合接点带等关键零部件、先进材料的进口关税。 二是助力推进经济社会发展全面绿色转型，降低锂离子电池用再生黑粉、未焙烧的黄铁矿等资源 性商品的进口关税。 三是加大保障和改善民生力度，助力加快建设健康中国，降低人造血管、部分传染病的诊断试剂 盒等医疗产品的进口关税。 此外，为增强国内大循环内生动力，根据国内产业发展和供需情况变化，在我国加入世界贸易组 织承诺范围内，取消微型电机、印花机、硫酸等商品的进口暂定税率，恢复实施最惠国税率。 ...

Core Viewpoint - The central economic work conference emphasizes the continuation of a more proactive fiscal policy, focusing on both the scale of funding and the efficiency of fund utilization [1] Group 1: Fiscal Policy Focus - The fiscal work for 2026 will focus on five key areas: expanding the fiscal expenditure base, optimizing the government bond tool mix, enhancing the effectiveness of transfer payments, continuously optimizing expenditure structure, and strengthening fiscal-financial collaboration [1] - The six key tasks for next year's fiscal work include supporting domestic demand, promoting technological and industrial innovation, advancing urban-rural integration, reinforcing basic social security, facilitating green transformation, and enhancing international financial cooperation [2] Group 2: Social Welfare Initiatives - Initiatives to promote employment and income growth will involve coordinating various funds to support enterprises in maintaining and expanding jobs, as well as increasing residents' income through tax and social security adjustments [3] - Efforts to boost consumption will include implementing special actions to stimulate consumer spending, with funding allocated for programs like trade-in incentives for consumer goods [4] - Increased fiscal investment in education aims to establish a new funding distribution mechanism that adapts to changes in school-age population, support free preschool education, and enhance the quality of compulsory education [5] - Support for a people-centered new urbanization will involve improving the distribution mechanism of fiscal transfer payments to ensure public services are portable, addressing issues related to education and social insurance for migrant workers' children [6]

Core Viewpoint - The National Financial Work Conference emphasizes the continuation of a more proactive fiscal policy in 2026, focusing on six key tasks to enhance domestic demand and support economic growth [1][2]. Group 1: Key Tasks for Fiscal Work in 2026 - The first task is to prioritize domestic demand, support the construction of a strong domestic market, and implement actions to boost consumption [2]. - The second task involves supporting the deep integration of technological and industrial innovation, increasing fiscal investment in technology, and enhancing the role of enterprises in innovation [2]. - The third task focuses on promoting urban-rural integration and regional collaboration to expand development space [2]. - The fourth task is to strengthen basic social protections, enhance employment, education, healthcare, and social security systems to meet public needs [2]. - The fifth task aims to promote a comprehensive green transformation of economic and social development, focusing on pollution prevention and ecological protection [3]. - The sixth task is to enhance international financial cooperation and support high-level opening-up, including reforms in global economic governance [3]. Group 2: Fiscal Management and Strategy - The conference calls for comprehensive strengthening of fiscal management and adherence to frugality in government spending to promote high-quality fiscal development [3]. - It emphasizes the need to balance risk management with the establishment of long-term mechanisms, particularly in government debt management [3]. - The expansion of total expenditure will require optimization of expenditure structure and performance management, shifting focus from "investment in things" to "investment in people" [3].

Core Insights - The National Financial Work Conference emphasized the continuation of a more proactive fiscal policy in 2026, focusing on expanding fiscal expenditure and ensuring necessary spending levels [1][3] Group 1: Fiscal Policy and Expenditure - The conference highlighted the need to expand the fiscal expenditure envelope to ensure necessary spending levels [3] - A proactive fiscal policy will be implemented, characterized by increased spending, expanded deficits, and enhanced transfer payments to stimulate overall demand and promote economic recovery [3] - In the first 11 months of 2025, the total fiscal expenditure reached 3.40662 trillion yuan, reflecting a year-on-year growth of approximately 4.5% [3] Group 2: Key Tasks for 2026 - The conference outlined six key tasks for 2026, with a primary focus on supporting domestic demand and enhancing consumer spending through targeted actions [4] - There will be an emphasis on increasing effective investment, particularly in new productive forces and comprehensive human development [4] - The second key task involves supporting the deep integration of technological and industrial innovation, with increased fiscal investment in technology and improved management of technology funding [5] Group 3: Social and Regional Development - The conference stressed the importance of promoting urban-rural integration and regional coordination to expand development space [5] - In the realm of social welfare, there will be a focus on strengthening basic social security and improving employment, education, and healthcare services [6] - The conference also highlighted the need for increased investment in human capital, including the establishment of childcare subsidies and the gradual promotion of free preschool education [6] Group 4: Green Development and International Cooperation - A significant focus will be placed on promoting comprehensive green transformation in economic and social development, including pollution prevention and ecosystem protection [7] - The conference called for strengthening international financial cooperation and expanding high-level openness, particularly through initiatives like the Hainan Free Trade Port [6][7]

Group 1 - The Chinese National Financial Work Conference outlined six key priorities for fiscal policy by 2026, focusing on domestic demand and market development [1] - Emphasis on boosting consumption through special actions, including financial support for consumer goods replacement and optimizing personal consumption loan policies [1] - Increased investment in new productive forces and comprehensive human development, alongside the promotion of a unified national market and regulation of tax incentives and subsidies [1] Group 2 - Support for the deep integration of technological and industrial innovation, with plans to enhance fiscal investment in technology and improve management of technology funds [1] - Implementation of high-quality development actions for key manufacturing industry chains and pilot programs for new technological transformations in cities [1] - Promotion of rural revitalization and new urbanization focused on human-centered development, as well as regional coordinated development [1] Group 3 - Strengthening basic social safety nets and enhancing livelihood security, including support for employment, education, healthcare, and social security systems [1] - Commitment to a comprehensive green transformation of economic and social development, with initiatives for pollution prevention and ecosystem protection [2] - Enhancement of international financial cooperation and support for high-level openness, including reforms in global economic governance and trade partnerships [2]

格隆汇12月28日丨全国财政工作会议12月27日至28日在北京召开。会议要求，2026年财政工作抓好以下 重点任务。一是坚持内需主导，支持建设强大国内市场。大力提振消费，深入实施提振消费专项行动。 积极扩大有效投资，加大对新质生产力、人的全面发展等重点领域投入。加快推进全国统一大市场建 设，规范税收优惠、财政补贴政策。二是支持科技创新和产业创新深度融合，加快培育壮大新动能。进 一步增加财政科技投入，完善财政科技经费管理，强化企业科技创新主体地位。实施制造业重点产业链 高质量发展行动，开展新一批制造业新型技术改造城市试点，加快构建现代化产业体系。三是推进城乡 融合和区域联动，拓展发展空间。扎实推进乡村全面振兴，积极支持以人为本的新型城镇化，促进区域 协调发展。四是进一步强化保基本、兜底线，切实加强民生保障。促进居民就业增收，支持办好人民满 意的教育，提高医疗卫生服务保障水平，完善社会保障体系，在满足民生需求中拓展发展空间。五是推 动经济社会发展全面绿色转型，加快建设美丽中国。推进污染防治攻坚，加强生态系统保护和修复，健 全绿色低碳发展支持政策，协同推进降碳、减污、扩绿、增长，增强绿色发展动能。六是加强国际财经 ...

全国财政工作会议 12 月 27 日至 28 日在北京召开，财政部释放重磅政策信号。 财政部部长蓝佛安表示，明年将促进居民就业增收：统筹就业补助资金、失业保险基金等各类资金，引导支持企业稳岗扩岗、重点群体就业创业等； 积 极发挥税收、社会保障、转移支付等调节作用，多渠道增加居民收入。 据新华社报道，此次 全国财政工作会议 指出， 2026 年继续实施更加积极的财政政策。一是扩大财政支出盘子，确保必要支出力度。二是优化政府债券工 具组合，更好发挥债券效益。三是提高转移支付资金效能，增强地方自主可用财力。四是持续优化支出结构，强化重点领域保障。五是加强财政金融协 同，放大政策效能。 会议要求， 2026 年财政工作抓好以下重点任务 ： 坚持内需主导，支持建设强大国内市场。大力提振消费，深入实施提振消费专项行动。积极扩大有效投资，加大对新质生产力、人的全面发展等重点领域 投入。加快推进全国统一大市场建设，规范税收优惠、财政补贴政策。 支持科技创新和产业创新深度融合，加快培育壮大新动能。进一步增加财政科技投入，完善财政科技经费管理，强化企业科技创新主体地位。实 施制造 业重点产业链高质量发展行动，开展新一批制造业新型 ...

Core Viewpoint - The National Financial Work Conference held in Beijing from December 27 to 28 emphasizes the continuation of a more proactive fiscal policy in 2026 [1]. Group 1: Key Tasks for Fiscal Work in 2026 - Expand the fiscal expenditure base to ensure necessary spending intensity [2]. - Optimize the government bond tool mix to better leverage bond effectiveness [2]. - Improve the efficiency of transfer payment funds to enhance local financial autonomy [2]. - Continuously optimize the expenditure structure to strengthen support for key areas [2]. - Strengthen fiscal and financial collaboration to amplify policy effectiveness [2]. Group 2: Support for Domestic Demand and Economic Growth - Focus on domestic demand, supporting the construction of a strong domestic market, boosting consumption, and implementing special actions to stimulate consumption [3]. - Actively expand effective investment, increasing input in key areas such as new productivity and comprehensive human development [3]. - Accelerate the establishment of a unified national market and standardize tax incentives and fiscal subsidy policies [3]. Group 3: Innovation and Development - Support the deep integration of technological and industrial innovation, increasing fiscal investment in technology and enhancing management of fiscal technology funds [3]. - Strengthen the role of enterprises in technological innovation and implement high-quality development actions for key manufacturing industry chains [3]. - Launch new pilot cities for technological transformation in manufacturing [3]. Group 4: Social and Regional Development - Promote urban-rural integration and regional collaboration to expand development space [3]. - Advance comprehensive rural revitalization and support people-centered new urbanization [3]. - Facilitate coordinated regional development [3]. Group 5: Social Welfare and Green Transition - Strengthen basic social safety nets and enhance livelihood security [3]. - Promote employment and income growth, improve education and healthcare services, and refine the social security system [3]. - Accelerate the green transformation of economic and social development, focusing on pollution prevention and ecological protection [3]. Group 6: International Cooperation - Enhance international financial and economic cooperation and support high-level opening-up [3]. - Promote reforms in global economic and financial governance and deepen global partnerships [3]. - Strengthen international economic and trade cooperation and implement favorable tax policies for the Hainan Free Trade Port [3].

形成绿色生产生活方式的协同闭环。绿色生产方式与绿色生活方式涵盖了生产与消费两大领域，其内在 包含了完整的再生产循环系统。在绿色生产方式层面，要全面落实生产过程中的生态设计责任，将低 碳、可回收、再循环等要素纳入产品设计规范，系统推进覆盖原材料选取、生产工艺、包装运输直至产 品报废全生命周期的生产过程的生态化改造。促进劳动资料等绿色基础设施建设和生产工具的绿色升 级，将低碳能源技术、资源循环利用技术、清洁生产技术等作为研发重点，通过生产工艺的技术转型、 生产设备的低碳化迭代、清洁能源的规模化应用等，从生产资料层面破除对传统生产方式的依赖，以实 现经济效益、社会效益和生态效益的有机统一。在绿色生活方式层面，要建设完善的垃圾分类、废品回 收与再生利用的基础设施，建立专业化、普及化的再生资源回收网络，提升资源回收循环利用的便捷 性。同时还要善用数字技术赋能公众参与绿色生活的多元形式，搭建集垃圾分类查询、智能回收预约、 绿色积分兑换、环保知识普及于一体的智慧化回收服务平台，有效降低公众参与绿色生活的时间成本与 操作门槛。不断创新绿色消费的激励模式，积极探索通过诸如"蚂蚁森林"等数字化平台引导激励公众绿 色消费，让消费者 ...