中经记者 杜丽娟 北京报道 在经济回升向好态势支撑下，财政收入的稳步增长为高质量发展提供坚实财力保障。 和税收收入同比增长形成对比的是，2025年1—11月，非税收入35702亿元，同比下降3.7%。"临近年 底，非税收入同比下降主要受部分行政事业性收费规范调整影响，总体看，税收和非税收入一升一降说 明财政收入结构不断优化，未来发展也更趋健康可持续。"中国政法大学财税法研究中心主任施正文 说。 在税收收入项目中，主要税种表现呈现结构性亮点。国内增值税作为第一大税种，2025年前11个月收入 为63629亿元，同比增长3.9%。 《中国经营报》记者从国家税务总局获悉，今年以来，在减税降费等相关政策有力推动下，我国制造业 高质量发展态势良好。发票数据显示，1—11月，装备制造业销售收入同比增长8.3%，特别是计算机通 信设备制造业、仪器仪表制造业销售收入同比分别增长12.3%和10.3%，反映了制造业高端化加速推 进，也印证了实体经济复苏动能增强。 今年以来，财政支出保持适度增长，聚焦重点领域，保障民生与发展。1—11月全国一般公共预算支出 248538亿元，同比增长1.4%。分中央和地方看，中央一般公共预算本级 ...

Core Viewpoint - The provincial government of Liaoning has effectively executed its budget for the first half of 2025, aligning with central and provincial directives, while facing challenges in revenue stability and structural issues [1][2] Group 1: Budget Execution Overview - The provincial government and financial departments have adhered to the central government's policies, focusing on comprehensive revitalization and implementing a more proactive fiscal policy [1] - The overall budget execution for the first half of 2025 is deemed satisfactory, providing strong support for achieving key strategic tasks and ensuring basic livelihood financing [1] Group 2: Challenges Identified - There are notable difficulties in the budget execution, including unstable revenue growth and a need for improvement in revenue structure [1] - The financial balance at the grassroots level is under pressure, indicating a tightening situation [1] Group 3: Recommendations for Improvement - Implement a more proactive fiscal policy to enhance financial support for major strategic tasks and stimulate effective investment [2] - Optimize the fiscal revenue structure by stabilizing industrial tax sources and improving non-tax revenue management [2] - Strengthen the management of special bonds throughout their lifecycle to ensure proper usage and enhance efficiency [2] - Focus on preventing and mitigating fiscal risks while adhering to priority principles for basic financial guarantees [2] - Enforce strict financial discipline and enhance the financial supervision system to ensure the safe and regulated use of fiscal funds [2]