Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a foundation for national governance, which is crucial for optimizing resource allocation, maintaining market unity, promoting social equity, and ensuring long-term stability of the state [1] Group 1: Fiscal Policy and Economic Development - The "14th Five-Year" plan suggests leveraging proactive fiscal policies to enhance fiscal sustainability, which is a key component of Xi Jinping's economic thought [1] - The need for deepening fiscal and tax system reforms is highlighted, focusing on the relationship between government and market, and the importance of creating a stable and predictable business environment [2] Group 2: Social Equity and Resource Allocation - The article discusses the balance between efficiency and equity in fiscal resource allocation, advocating for increased investment in public services such as education, healthcare, and social security to improve quality and equality [2] - It emphasizes the use of tax and transfer payment policies to adjust income distribution and promote common prosperity while driving high-quality development [2] Group 3: Central and Local Government Dynamics - The fiscal system should ensure that the central government has sufficient macro-control capabilities while granting local governments adequate autonomy and development space [2] - The article stresses the importance of clearly defining the responsibilities and financial capabilities of different government levels to ensure effective governance [2] Group 4: Safety and Risk Management - The article underscores the need for a dynamic balance between high-quality development and high-level safety, focusing on the sustainability of fiscal operations and risk control [3] - It calls for the establishment of a fiscal risk warning and disposal mechanism to prevent and mitigate local government debt risks [3] Group 5: Efficiency and Fairness - The need for a dynamic balance between efficiency and fairness in tax design and fiscal spending is highlighted, advocating for a combination of economic development and basic livelihood protection [3] - The article suggests that achieving a good cycle of efficiency and fairness is essential for sustainable economic growth [3]