In 2022，the large-scale value-added tax（VAT）credit refund policy，as the main measure of combined tax support policy，was implemented from April to July，resulting in a year-on-year decrease of 11.6% in the accumulated tax revenue in the first three quarters. In the third quarter，with the recovery of economic growth，the decline of tax revenue narrowed significantly. If the economy continues to maintain a positive trend in the future as a whole，it is expected that the tax revenue will have a significant recovery growth in the fourth quarter and the whole year of 2023，taking into account such factors as the periodic tax cuts and fees，the expiration of the tax deferral policy，and the subsequent tax growth brought about by the VAT credit refund.