The latest released data shows that in the first four months of this year, the national general public budget revenue exceeded 8.3 trillion yuan, a year-on-year increase of 11.9%. After achieving a positive transition from negative in the first quarter, fiscal revenue further stabilized and rebounded, enhancing the momentum of proactive fiscal policies to help expand domestic demand. Fiscal revenue is the "barometer" of economic development. Currently, China's economy and society have fully resumed normal operation, and the economy continues to recover and improve. On the basis of a good start to the economy in the first quarter, recently released indicators such as fixed assets investment, import and export, added value of industries above designated size, and total retail sales of consumer goods in April also showed that the positive factors accumulated and the economy continued to recover. The continuous improvement of economic operation has provided a solid foundation for the stabilization and recovery of fiscal revenue. At the same time, there are some special factors behind the "significant increase" in fiscal revenue, from a growth rate of 0.5% in the first quarter to 11.9% in the first four months. Last year, small and medium-sized enterprises in the manufacturing industry continued to delay paying some taxes and fees. These delayed taxes and fees were paid back to the warehouse this year, driving up income growth. In addition, a large-scale tax refund policy was implemented in April last year, with a total tax refund of 2.46 trillion yuan for the year, resulting in a low base for the same period last year. According to the statistics of the Ministry of Finance, after deducting the above special factors, the national general public budget revenue can increase by about 4% compared to the previous four months. Referring to the 4.5% GDP growth rate in the first quarter, it can be seen that the growth rate of fiscal revenue is basically matched with economic development. At present, the constraints of insufficient domestic demand are still evident, and the endogenous driving force for economic recovery is not strong. Both economic operation and fiscal revenue growth are mainly restorative, and fiscal revenue needs further support from economic development. In the process of economic recovery and development, proactive fiscal policies need to be further strengthened, especially to leverage the role of fiscal funds and focus on driving investment and consumption. In this regard, the Central Political Bureau meeting emphasized that active fiscal policies should be strengthened to improve efficiency, and stable monetary policies should be precise and powerful, forming a joint force to expand demand. On the one hand, expanding the scale of fiscal expenditure and maintaining necessary expenditure intensity. While organizing the tax and non tax revenue in the general public budget, optimize the combination of financial deficit, special bonds, discount interest and other tools, and further coordinate financial funds. Since this year, the issuance and use of special bonds have been accelerated. In the first four months, more than 1.5 trillion yuan of special bonds were issued for project construction, playing a prominent role in expanding the scale of fixed assets investment. In addition to "issuing well", special bonds also need to focus on "managing well" and "utilizing well", continuously forming physical workload and investment driving force. From a national perspective, fiscal expenditure in the first four months remained relatively strong, with a year-on-year increase of 6.8%. Recently, the Executive Meeting of the State Council deployed to accelerate the construction of charging infrastructure to better support the development of new energy vehicles in rural areas and rural revitalization. In addition, many local governments issue consumption vouchers to support the general public in "buying, buying," unleashing consumption potential and promoting consumption growth. When implementing a series of policies to expand demand, it is necessary to fully leverage the efficiency of fiscal fund utilization, pay attention to expenditure accuracy, avoid scattering "pepper noodles", and effectively improve policy efficiency. On the other hand, it is necessary to ensure that tax and fee preferential policies are implemented in place. In the process of economic recovery and development, business operations