Implementing fiscal policy to achieve the intended policy objectives includes the financial revenue and expenditure scale，structure，growth rate and the relationship between income and expenditure. At present，more proactive fiscal policy implementation can achieve the dual goals of the stable development of economy and the modernization of national governance，which requires a greater degree of fiscal incremental reduction，and then it will put forward the challenge to the financial operation under the new economic normal. It is an urgent major task faced by the fiscal policy designers in 2017 or even longer period，which needs to design a more scientific and rational policy to enhance the fiscal capacity space.