On the 30th, the Ministry of Finance announced the national fiscal revenue and expenditure in 2022: the national general public budget revenue exceeded 20 trillion yuan and the expenditure exceeded 26 trillion yuan. How to interpret the data? "In 2022, the budget implementation is generally good," said the relevant head of the Ministry of Finance at the online press conference held by the Ministry of Finance on the same day. According to the data, in 2022, the national general public budget revenue increased by 0.6% over the previous year, and increased by 9.1% after deducting the tax rebate factor. Among them, the national tax revenue decreased by 3.5% over the previous year, and increased by 6.6% after deducting the tax rebates. "Influenced by complex factors at home and abroad, the downward pressure on the economy increased in the second quarter of last year, and the large-scale value-added tax retention, offset and refund policy was superimposed, and the tax revenue fell sharply at one time. In the second half of the year, with the gradual implementation of the economic stabilization package and follow-up measures, economic activities such as production and operation of industry and service industries have generally recovered, and the relevant tax categories have achieved different levels of growth throughout the year," said the relevant person in charge of the Ministry of Finance. According to the person in charge, in 2022, various tax policies and measures will come out early and form a combination effect. It is estimated that the new tax cuts and tax rebates and tax deferrals will reach 4.2 trillion yuan in the whole year. Among them, the VAT deduction and refund is about 2.4 trillion yuan, the largest in recent years. From the perspective of specific tax revenue items, the domestic value-added tax decreased by 23.3% compared with the previous year, and increased by 4.5% after deducting the tax rebate factor; Domestic consumption tax, corporate income tax and individual income tax increased by 20.3%, 3.9% and 6.6% respectively over the previous year. He Daixin, director of the Finance Research Office of the Institute of Finance and Strategy of the Chinese Academy of Social Sciences, said that last year the national general public budget revenue exceeded 20 trillion yuan, which was not an easy achievement. The situation of fiscal revenue last year, on the one hand, reflects the effectiveness of fiscal policies such as proactive action and tax rebates, on the other hand, also reflects the important impact of economic recovery on fiscal revenue. In terms of fiscal expenditure, in 2022, the national general public budget expenditure was 26060.9 billion yuan, an increase of 6.1% over the previous year. Among them, the central general public budget expenditure at the same level increased by 3.9% over the previous year; Local general public budget expenditure increased by 6.4% over the previous year. "The financial departments at all levels strengthened the overall planning of financial resources, maintained the necessary expenditure intensity, vigorously optimized the expenditure structure, provided the necessary financial support for the overall planning of epidemic prevention and control and economic and social development, and the expenditures in key areas such as people's livelihood were effectively guaranteed," said the relevant head of the Ministry of Finance. Specifically, in 2022, education expenditure will be 3945.5 billion yuan, up 5.5% over the previous year; Spending on science and technology was 1002.3 billion yuan, an increase of 3.8% over the previous year; Social security and employment expenditure reached 3660.3 billion yuan, an increase of 8.1% over the previous year; Health expenditure was 2254.2 billion yuan, an increase of 17.8% over the previous year; Transportation expenditure was 1202.5 billion yuan, an increase of 5.3% over the previous year. In the view of He Daixin, every revenue and expenditure of the government can reflect the economic operation situation and the national policy orientation. Stabilizing growth, promoting development and benefiting people's livelihood are inseparable from the support and guarantee of public finance. Looking forward to 2023, how to develop the positive fiscal policy