财政是国家治理的基础和重要支柱，财政政策是宏观经济治理的重要工具，财政政策的制定与实施服务 于宏观经济治理目标，进而服务于国家治理目标。党的十九届五中全会明确，"十四五"时期的经济社会 发展"以推动高质量发展为主题"，党的二十大进一步指出："高质量发展是全面建设社会主义现代化国 家的首要任务"。"十四五"时期的财政政策突出"高质量发展"的主题主线。一方面，在支持创新驱动、 扩大内需、建设现代化产业体系、加快发展新质生产力、增进民生福祉等重点领域持续发力、加力，推 动公共资金和资源、带动社会资源聚焦高质量发展；另一方面，更加注重以科学设计与管理提升财政政 策质效，以财政政策效能提升放大其在助力高质量发展中的作用。从2021年的"积极财政政策提质增 效、更可持续"，到2022年的"提升效能、更加注重精准、可持续"，2023年的"加力提效"，2024年的"提 质增效"，到2025年实施更加积极的财政政策，在保持政策取向不变、力度调整的同时，注重政策质量 与效益，已成为财政政策鲜明的时代特征，主要体现在规划衔接、目标统筹、政策协同、工具创新、预 期管理等方面。 第一，财政政策更加注重与国家战略规划体系的衔接。 党的十 ...

Core Viewpoint - China's fiscal policy is increasingly focused on stabilizing the economy, with a significant shift towards supporting people's livelihoods and investing in human capital during the "14th Five-Year Plan" period [1][2]. Fiscal Policy Space - The fiscal policy space has expanded due to increased fiscal deficit rates, which have risen from 2.7% to 3.8% and further to 4% this year, allowing for more proactive fiscal measures [2][3]. - The government has arranged an additional 19.4 trillion yuan in local government special bonds and over 10 trillion yuan in tax reductions and deferrals, indicating a robust fiscal response to economic challenges [2][3]. Focus on Livelihoods - Approximately 70% of fiscal spending is directed towards people's livelihoods, with total expected spending on livelihoods reaching nearly 100 trillion yuan over five years [1][7]. - Specific allocations include 20.5 trillion yuan for education, 19.6 trillion yuan for social security and employment, 10.6 trillion yuan for health, and 4 trillion yuan for housing security [7]. Support for Consumption and Innovation - The fiscal policy has shifted towards supporting consumption, with measures such as a 2 trillion yuan VAT refund policy and subsidies for personal consumption loans [6][9]. - The government plans to continue enhancing fiscal support for technology innovation, with expected spending of 5.5 trillion yuan on technology during the "14th Five-Year Plan," a 34% increase from the previous period [9]. Economic Stability and Risk Management - The fiscal policy aims to balance risk prevention and economic development, maintaining sufficient fiscal space for future initiatives [3][4]. - The government's debt-to-GDP ratio is projected to be 68.7% by the end of 2024, significantly lower than the G20 average, indicating room for further borrowing and deficit increases [3].

新华社北京9月12日电（记者 申铖、刘开雄）财政部部长蓝佛安12日在国新办举行的"高质量完 成'十四五'规划"系列主题新闻发布会上表示，"十四五"时期，国家财政实力持续增强，效能不断提升， 财政作为国家治理基础和重要支柱的作用进一步凸显。 "十四五"以来，赤字率从2.7%提高到3.8%，今年进一步提高到4%；创造性发行使用超长期特别国 债，用于"两重""两新"；一次性安排6万亿元债务限额置换存量隐性债务，帮助地方极大减轻偿债压 力，腾出财力用于保民生、促发展…… "国家财政实力大大增强，集中财力办成许多大事要事。"蓝佛安说，一方面，收入"蛋糕"越来越 大。"十四五"时期，全国一般公共预算收入预计达到106万亿元，比"十三五"时期增加17万亿元，增长 约19%。地方财政实力稳步壮大，从2024年数据看，16个省份财政收入比2020年增长20%以上；7个省 份超5000亿元，其中2个省份超1万亿元。 作为宏观调控的主要手段，"十四五"以来，财政政策始终保持积极取向，力度上更加给力，工具上 更加丰富，发力上更加精准，时机上更加灵活。 另一方面，支出强度前所未有。全国一般公共预算支出五年预计超过136万亿元，比"十三 ...