年初个税收入的降低除去春节和政策调整因素之外，或许还反映了一二线城市的中产阶级收入的有所降低。从长期来看，对于个税制度的进一步改革、优化具有一定必要性

当前财政形势在紧平衡中负重前行，未来的财政空间受三大因素影响，主要在中央和人口流入的省份

当前财政形势已发生重大变化：一是财政收入“两个比重”下滑现象有所突出，二是现有分税制对于政府间的财政分配功能转弱，控债务与稳增长是重点关切

重点做好五方面工作：支持加快发展新质生产力、支持扩大有效需求、支持增进民生福祉、支持扩大高水平对外开放、深化财税体制改革

2024年财政发力不必悲观，从实际资金使用角度看，2024年广义财政支出力度或超10%

税制改革、深化税收征管改革、推进财政资源统筹和预算管理、完善转移支付体系、央地事权划分和省以下财政体制改革，在今年及未来一段时间将有哪些改革措施

• China aims for about 5% economic growth in 2024, supported by improved economic environment, unleashing domestic demand potential, and favorable macroeconomic policies. Challenges include insufficient effective demand, weak social expectations, and various risks.
• Key reforms for enhancing internal demand, optimizing structure, boosting confidence, ensuring livelihoods, and mitigating risks include improving long-term mechanisms for expanding domestic demand, accelerating the construction of a unified national market, implementing "two unwaverings" systems for state-owned and private enterprises, and advancing scientific innovation and financial reforms.
• Innovations are crucial for high-quality development; however, China's innovation capability faces challenges such as an unsuitable talent cultivation system, inadequate incentive mechanisms in research institutions, the limited role of enterprises in innovation, an unfit financial system for innovation funding, and micro-mechanisms that do not support innovation.

改革发展面临新的形势，在一定程度上，不深化改革就难以构建新发展格局、推动高质量发展

我们赞同马丁·沃尔夫的观点，“当前中国经济面临的问题都是有解决之策的”，并注意到其判断的前提

有必要采取更具根本性的举措大幅缓解或者彻底解决内外部形势的财政冲击，这既包括稳定宏观经济尤其是稳定房地产形势，又包括财税体制改革

面对异常复杂的国际环境和艰巨繁重的改革发展稳定任务，以习近平同志为核心的党中央团结带领全国各族人民，顶住外部压力、克服内部困难，付出艰辛努力，新冠疫情防控实现平稳转段、取得重大决定性胜利，全年经济社会发展主要目标任务圆满完成，高质量发展扎实推进，社会大局保持稳定，全面建设社会主义现代化国家迈出坚实步伐

• China's economy aims for a 5% GDP growth in 2024, maintaining the same target as in 2023, with an emphasis on job creation and income growth. The government plans to focus on stimulating economic vitality, managing risks, and improving social expectations to sustain recovery momentum.
• Fiscal policy will moderately increase with a deficit rate set at 3%, matching the previous year's initial budget. Special long-term sovereign bonds worth 1 trillion yuan will be issued for major national projects and security capacity building. Monetary policy will ensure that the scale of social financing and money supply matches economic growth and price level targets.
• Reforms to enhance internal vitality include promoting private enterprise development, accelerating the construction of a unified national market, and planning a new round of fiscal and tax system reforms. These efforts aim to address challenges such as insufficient effective demand and weak social expectations while supporting high-quality development.

【本文系数据通用户提前专享】财政发力以中央显性加杠杆为主，支出更多向民生、科技领域倾斜，改革重点逐渐明确

财政发力以中央显性加杠杆为主，支出更多向民生、科技领域倾斜，改革重点逐渐明确

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积极的财政政策主调不变，“适度加力”是由当前宏观经济有效需求不足、微观主体信心仍未根本提振的形势决定的

今年政府工作报告基本延续了去年的政策基调，保持了政策的连贯性，更加突出“稳定透明可预期性”。我们认为实现5%的增长目标虽有困难，但仍可期

本次报告有诸多新内容：强调政策抉择面临两难多难问题明显增加，强调涉企政策要注重与市场沟通、回应企业关切。赤字率保持在3.0%，新增赤字全部由中央承担，中央赤字占比82.3%，为近年来最高水平，中央加杠杆明显

十四届全国人大二次会议5日上午9时在人民大会堂开幕，听取国务院总理李强关于政府工作的报告