北京国家会计学院副院长、教授李旭红从财税改革的战略定位、遵循原则和核心任务三个视角对"十五 五"税制改革问题进行系统阐述。她认为，财政作为国家治理的基础，其可持续性直接保障宏观经济治 理效能发挥。要强化政策统筹，促进产业、贸易、金融政策与财政政策形成合力，增强宏观政策取向的 一致性；优化财政收支管理，通过提升支出效率缓解税收压力是聚焦核心改革领域；聚焦核心改革领 域，完善地方税与直接税体系，规范税收优惠政策，平衡中央与地方收入分配，并促进税收与各种财政 工具的有效协调，确保宏观税负合理，财政管理科学，以满足经济社会高质量发展的需要。 （文章来源：新华财经） 辽宁大学经济学院教授、辽宁大学政府债务研究中心主任、辽宁大学税收研究院院长赵桂芝基于税负管 理视角从战略意义、现实挑战和政策路径三个层面阐述财政可持续发展问题。她建议：一是保持合理宏 观税负水平；二是规范税收优惠政策，建立效果评估和及时退出机制；三是拓展新税源，重点关注数字 经济、跨境收益等新兴领域；四是优化财政体制，增强地方自主财力，完善转移支付制度；五是推进顶 层设计，进行多维联动，提升税收征管效能。赵桂芝特别强调，所有改革都要服务于"做大经济蛋糕"这 ...

Core Viewpoint - The report emphasizes the acceleration of new growth momentum in China's economy through enhanced fiscal policies, support for innovation, and investment in key industries, while ensuring the stability of employment and market expectations [1][3]. Group 1: Fiscal Policy and Economic Growth - The fiscal policy is increasingly proactive, focusing on stabilizing employment, businesses, and market expectations, while promoting economic recovery [3][4]. - A total of 300 billion yuan in special bonds is allocated to support the replacement of consumer goods, which is expected to stimulate significant retail sales [4][15]. - The central government plans to increase its technology funding to 398.12 billion yuan in 2025, a 10% increase from the previous year, focusing on core technology and strategic industries [5][21]. Group 2: Investment and Consumption - The government aims to enhance domestic demand by boosting consumption and effective investment, with a focus on key sectors and weak links [13][16]. - The issuance of special bonds has accelerated, with 5.55 billion yuan issued in the first half of the year, completing 42.7% of the annual target [16]. - The manufacturing sector is expected to see a 10.3% increase in industrial investment, driven by government support for technological upgrades [17]. Group 3: Employment and Social Welfare - The central government allocated 667.4 billion yuan for employment support, with 6.95 million new urban jobs created in the first half of the year [27][28]. - Education spending increased by 5.9% to 2.15 trillion yuan, with a focus on improving quality and access to education [29][30]. - Basic public health service funding reached 804.35 billion yuan, enhancing health management and disease prevention efforts [32][33]. Group 4: Risk Management and Financial Stability - The government is implementing measures to mitigate financial risks, including the management of local government debt and the promotion of real estate market stability [7][9]. - A comprehensive approach to fiscal management is being adopted, including reforms in tax systems and budget execution to ensure effective use of resources [7][12]. Group 5: Innovation and Technology - The report highlights the importance of integrating technological innovation with industrial development, with a focus on enhancing research capabilities and supporting key technology projects [20][21]. - Funding for basic research is set to increase by 12.1%, emphasizing the need for original innovation and support for research institutions [21][22]. Group 6: Environmental and Social Development - The government is committed to ecological protection and sustainable development, with significant funding allocated for pollution control and ecosystem restoration [38][39]. - Social welfare programs are being expanded, with increased support for vulnerable populations and efforts to improve living standards [34][35].