Recently, local governments have successively disclosed the financial revenue and expenditure situation for the first five months of this year. The reporter from Shanghai Securities Journal found that while the fiscal revenue in Beijing, Yunnan, Gansu and other places has recovered, the rigid expenditure on people's livelihood has still maintained a rapid growth. Under the situation of tight balance of income and expenditure, local governments are promoting rapid growth in total fiscal revenue and steady improvement in quality through methods such as revitalizing assets and resources, and practicing frugality and frugality. Since the beginning of this year, China's economy has stabilized and rebounded, driving the recovery of local fiscal revenue. Among them, Beijing, Shanghai, Guizhou, Yunnan and other regions achieved double-digit growth in fiscal revenue. The Department of Finance of Yunnan Province said that in the first five months of this year, the provincial general Public budgeting revenue reached 92.97 billion yuan, an increase of 30.33 billion yuan or 48.4% over the same period of the previous year, mainly because the implementation of the large-scale VAT rebate policy in the same period of the previous year reduced the revenue base. General Public budgeting revenue is mainly tax revenue. From the released data, it can be seen that the growth rate of tax revenue in many places in the first five months was higher than that of non tax revenue, and the growth rate of tax revenue in Hunan, Guizhou, Yunnan and other places was also faster than the national level. The tax revenue in the local general Public budgeting of Yunnan Province reached 60.78 billion yuan, an increase of 87.2% over the same period of the previous year; Honam local tax revenue reached 90.27 billion yuan, up 21.2% year on year, 4.2 percentage points higher than the national tax revenue growth. Minister of Finance Liu Kun previously stated that the overall economic recovery is expected this year, mainly based on two factors in terms of fiscal revenue: firstly, the economic recovery will drive an increase in fiscal revenue; Secondly, last year, a centralized implementation of tax rebates was implemented, resulting in a relatively low base. These two factors jointly affect and lay the foundation for the restorative growth of fiscal revenue. But he also stated that the foundation for China's economic recovery is not yet solid, and there is significant uncertainty in fiscal revenue. In the first five months of maintaining rapid growth in rigid expenditures such as people's livelihood, the intensity of rigid expenditures on people's livelihood in multiple regions remained unchanged and maintained rapid growth. The general Public budgeting expenditure of Beijing in the first five months was 338.5 billion yuan, up 6.7%, completing 44.3% of the annual budget, 2.6 percentage points higher than the schedule. Specifically, education expenditure is 48.03 billion yuan, an increase of 7.8%, mainly used to focus on building a high-quality education system in the capital, promoting the rational allocation of primary and secondary education resources, promoting the improvement and optimization of vocational education, and serving the employment and entrepreneurship of college graduates. Social security and employment expenditure reached 55.39 billion yuan, an increase of 3%, mainly used to strengthen employment priority policies and continue to carry out special actions to stabilize employment. Shanxi's livelihood expenditure in the first five months was 188.15 billion yuan, accounting for 81.4% of the province's general Public budgeting expenditure, an increase of 10.5%, with an increase of 17.89 billion yuan. In the first five months of Yunnan, the general Public budgeting expenditure decreased by 8.1%, but the expenditure on energy conservation and environmental protection and the expenditure on urban and rural communities still increased year on year. Multiple financial departments have emphasized the priority of ensuring rigid expenditures such as "three guarantees" (basic livelihood, wages, and operation), and strictly implementing the management of "three guarantees" fund special accounts to ensure smooth financial operation; To optimize the structure of fiscal expenditure and fully ensure industrial revitalization