Fiscal performance in 2021 will be better than that in 2020. At the same time，fiscal revenues and expenditures are also under great pressure. The growth rate of revenue in general public budgets declined quarter by quarter，and revenue of government-managed funds also came under considerable pressure. The rigidity of fiscal expenditure in many fields determines that there are various difficulties in reducing fiscal expenditure. Slower economic growth in 2022 could further put pressure on fiscal revenue. With the deepening of reform in various fields and the launch of new work，the corresponding demand for fiscal expenditure has been put forward，and the pressure on fiscal expenditure has increased further. In 2022，China should continue to implement proactive fiscal policies and further improve its macroeconomic governance system. Fiscal policies should pay more attention to releasing the vitality of the market，optimizing the structure of fiscal expenditure should give better play to the role of the market，increase fiscal input in basic research，promote the research of key and core technologies，and promote the formation of a sound industrial ecology. The government should also make efforts in the following areas：further improve the social security system to promote common prosperity；To coordinate opening-up and economic security and promote further improvement of the level of economic opening-up；Several effective measures should be taken to forestall and defuse risks of local government debt，advance fiscal and taxation reforms，and promote the sound operation of public finance.