In 2019，The external environment for China’s economic and social development is complex and changeable，meanwhile，the downward pressure on the domestic economy has not been reduced，serving as a reflection of public risks in economic development from a historical perspective. From the current perspective，China’s economy is facing insufficient aggregate demand in the short term，and investment，export and consumption are all under pressure. Under these conditions，in order to cope with the above situation，China’s fiscal policy in 2019 focuses on “increasing the force and improving the efficiency”，through large-scale tax reduction and supports for key areas，polices inject certainty into the economic and social development and reduce public risks.