In 2019，China’s proactive fiscal policy is characterized by increasing effectiveness and improving efficiency，focusing on policy goals of stabilized expectation，stabilized growth，stabilized employment，and risk prevention. It continuous to emphasize on the requirements of the comprehensive reform deepening programs and fighting the Three Major Difficulties. Fiscal policy has focused on deepening supply-side structural reforms. First，it strives to promote innovation，stimulate research vitality，and advance manufacturing. Second，policies optimize the overall business environment to help small and medium-sized enterprises grow，and focus on promoting the high-quality development of tertiary industries，such as culture and service areas. Third，it has attempted to thrive micro-subjects through unprecedented tax and fee reductions. Fourth，it effectively supported the implementation of the rural revitalization strategy and the regional coordinated development strategy. Finally，new breakthroughs were made during the reform of the central and local revenue redistribution mechanism and budgetary performance management，laying a solid foundation for building a modern financial system.