今年经济的平稳增长与物价的居高不下,使财政收入与支出均呈现高速增长,大幅超过年初预算几成定局。明年有利的宏观经济环境将进一步带动财政收入快速增长,从而为宏观调控预留了较大的作用空间。当前经济结构调整与产业升级要求财政政策更加积极、更有针对性,要实施以大规模结构性减税与有针对性增加支出并重的真正意义积极财政政策。 This year’s steady economic growth and high prices keep fiscal revenue and expenditure at a rapid growth rate, which is substantially more than the beginning of the year’s budget. The favorable macroeconomic environment next year will further boost the rapid growth of fiscal revenue, thus reserving more room for macroeconomic regulation and control. The current economic structural adjustment and industrial upgrading require fiscal policies to be more proactive and more targeted, so as to implement genuinely positive fiscal policies that take both a large-scale structural tax reduction and a targeted increase in expenditures.