In 2018，Chinese positive fiscal policy orientation remains unchanged，with a greater emphasis on cohesion and efficiency. On the other hand，fiscal policy pays more attention to structural adjustment and injects certainty into economic and social development. With the supply-side structural reform as the main line，the fiscal policy focuses on promoting the upgrading of key industries，comprehensively promoting the enhancement of scientific and technological innovation capabilities，assisting the growth of new kinetic energy，and supporting the implementation of rural revitalization strategies and regional coordinated development strategies. By implementing tax cuts and reducing taxes and strengthening local government debt risk management，fiscal policy injects certainty into economic operations. Through steady employment，support for pollution prevention and precision poverty alleviation，fiscal policy has injected certainty into social development. Finally，the reform of the taxation system，the reform of fiscal affairs and expenditure responsibility，and the reform of budget performance management have achieved new breakthroughs，laying a solid foundation for the construction of a modern fiscal system.