The latest statistics show that from January to March, China's tax revenue showed a positive growth trend from negative to positive, and gradually rebounded, achieving a good start. Meanwhile, tax big data also shows that the growth rate of enterprise sales revenue has gradually rebounded since the beginning of this year, and the economic operation has warmed up. Both taxation and the economy are gradually improving, showing a virtuous cycle and mutually promoting trend. The economic operation has a fundamental impact on taxation, and the relationship between the two is like source and flow, root and leaf. Since the beginning of this year, with the rapid and stable transition of epidemic prevention and control, the effects of a series of stable economic policies have continued to emerge, with production demand improving and business entities active. The overall economic operation of China has shown a trend of stabilizing and rebounding. The stable recovery of the economy provides a solid foundation for tax growth. At the same time, the role of tax policies in macroeconomic regulation is increasingly strengthening. This year, China will continue and optimize the implementation of tax and fee preferential policies, effectively reducing the burden on enterprises and stimulating their vitality. If the enterprise develops well, the increase in operating income and total profit will bring more taxes. Taxation is the "barometer" of the economy, and a series of tax data reflects the good development momentum of the economy. In the first quarter, under the influence of factors such as a high base in the same period last year and the continued implementation of tax rebate and reduction policies this year, tax revenue achieved positive growth. In addition, there has been a significant increase in the number of tax related business entities that have received invoices and declared income nationwide, indicating that the vitality of business entities that have been impacted during the epidemic and have faced difficulties in production and operation is accelerating. It can be seen that economic recovery has brought more tax sources and promoted tax growth. Tax preferential policies have injected strong impetus into the stable recovery of the economy, and tax growth has also provided a more solid financial guarantee for government investment and people's livelihood. This virtuous cycle effectively promotes high-quality economic and social development. The Central Economic Work Conference requires that proactive fiscal policies be strengthened and improved. As an important measure of proactive fiscal policy, tax and fee preferential policies should continue to play a prominent role in further promoting a virtuous cycle of taxation and the economy. On the one hand, we need to implement a series of tax and fee preferential policies. Since the beginning of this year, China has issued two batches of tax and fee preferential policies that continue and optimize implementation, highlighting support for small and micro enterprises, individual businesses, and technological innovation. These policies are expected to add 1.2 trillion yuan in new tax and fee reductions throughout the year, and with the continued implementation of tax retention and refund policies, it is expected to reduce the tax burden for business entities by over 1.8 trillion yuan throughout the year. Against the backdrop of large-scale tax and fee reductions implemented for many years, this year's burden reduction efforts are still significant, highlighting precision, reducing burden, promoting employment, supporting innovation, and other policy effects will be more obvious. On the other hand, it is necessary to maintain a high-pressure situation of investigating and punishing illegal charges by enterprises, and prevent illegal charges from offsetting the dividends of tax incentives. Various forms of fees often pose a significant burden for enterprises. While implementing tax and fee preferential policies, it is necessary to strictly prevent arbitrary fees, fines, and assessments from increasing the burden on business entities, especially focusing on areas with strong social feedback and prominent problems such as transportation and logistics, water, electricity, heating, industry associations, chambers of commerce, and intermediary agencies. At present, the overall fiscal revenue and expenditure are showing a tight balance, with some areas experiencing prominent income and expenditure contradictions. The more this situation is, the more it is necessary to prevent certain places and places from being isolated