Core Viewpoint - The article emphasizes the importance of enhancing fiscal sustainability through active fiscal policies and structural adjustments in tax policies to support high-quality economic development [1][2]. Group 1: Fiscal Policy and Management - The proposal suggests strengthening fiscal management and resource allocation, focusing on major national strategic tasks and basic livelihood financial support [1]. - It advocates for the deepening of zero-based budgeting reforms and optimizing the structure of fiscal expenditures [1]. - The need for a reasonable macro tax burden level is highlighted, with a call for structural adjustments to existing tax reduction policies [1][2]. Group 2: Tax Policy Adjustments - The article outlines three key areas for tax policy adjustments: 1. Cleaning up unnecessary tax incentives and enhancing the precision of tax benefits in critical areas like technological innovation and small enterprises [2]. 2. Adjusting tax burdens in a way that minimally impacts ordinary residents while promoting green development and reducing income inequality [2]. 3. Exploring new tax sources based on economic conditions, such as digital asset taxes and carbon taxes [2]. Group 3: Government Debt Management - A long-term mechanism for government debt management aligned with high-quality development is essential, focusing on establishing hard budget constraints for local governments to mitigate debt risks [2]. - Recommendations include creating a comprehensive local government debt monitoring system and enhancing transparency in debt information [2]. - The article suggests promoting the transformation of local financing platforms and strengthening accountability for illegal financing [2].