1. This series of books, "Research on Fiscal and Tax Policies for Expanding Domestic Demand", is the research result of the major bidding project of the National Social Science Foundation in 2009, which I presided over. From the application of the project to the completion of the project on schedule, and then to the official publication of the research results, it lasted more than five years. There are some special reasons and considerations for this. Second, the fiscal and taxation policy of expanding domestic demand is obviously a proposition related to macroeconomic policy. The proposing, bidding and research process of this proposition are linked to changes in the macroeconomic environment at home and abroad. The proposal and bidding of the project comes at a time when China has entered the "hand-to-hand fight" stage against the international financial crisis. In the face of what was then called a once-in-a-century unprecedented crisis, under the banner of all-out efforts to maintain growth, the Chinese government not only launched the largest economic stimulus measure in history, but also pushed the role of active fiscal policy as the "main attacker" to the forefront of macro-control. As the object of active fiscal policy, although the traditional "troika" - consumption, investment and exports - can not be less, without exception all classified into the expansion series, but compared with external demand is volatile and difficult to control, internal demand is in their own hands and easy to control, from their own standpoint, expanding domestic demand has naturally become the main focus of fiscal expansion. The project research plan we have drawn up is also rightly rooted in an anti-crisis proactive fiscal policy operation. For more than two years as planned, China has been in a "stalemate" between crisis and counter-crisis. Although the economy has gradually shown some momentum of recovery, the overall situation of the weak foundation and still in the midst of the international financial crisis has not changed, and the pressure of anti-crisis has not been reduced. At the practical level, our research will certainly not deviate from the orbit of expansionary fiscal operations in the context of the continuous pattern of proactive fiscal policy. A series of theoretical and practical arguments around the expansion of domestic demand have always focused on the needs of anti-crisis, running through the ideological thread of the basic fiscal policy of "expanding domestic demand - maintaining growth". Therefore, when the time came to close the project in 2012, the series of research reports we submitted as planned inevitably marked with an anti-crisis brand. However, 2012 marked a turning point for China's economy to move from high-speed growth to medium-high growth. With the gradual formation of China's economic slowdown, a series of new phenomena and problems that have hardly been encountered before have attracted our attention. For example, in the past, the thinking of dealing with economic crises was like treating a cold and fever. No matter how severe the symptoms are, no matter how large the dose of medication, according to the theory of cyclical fluctuations in the economy, as a cyclical disease, after the crisis lasts for a period of time, the economy will always return to the original normal track. However, this round of crises has behaved very differently than in the past. Not only has it lasted much longer than before, but even with the use of "countercyclical" treatment regimens, the economy has never returned to its previous track. This reminds us that short-term cyclical factors may not be the only reason for changes in economic conditions, but that long-term structural factors are also at play. For example, since the economic slowdown is not only caused by the impact of cyclical fluctuations, but also includes the role of long-term structural factors, the theoretical and practical arguments around expanding domestic demand cannot be limited to anti-crisis fiscal and tax policy thinking, or even mainly based on anti-crisis fiscal and tax policy thinking. Since the operation of the economy has shown a very different form from the past, the design of fiscal and taxation policies around the expansion of domestic demand should of course jump out of the short-term "counter-cyclical adjustment" thinking, and focus on the combination of short-term and long-term operations, the total amount and structural problems are compatible, and acute and chronic diseases are treated together. For another example, most of the operations involved in counter-cyclical adjustment belong to the policy category. The operation of structural problems involves not only policy design, but also institutional arrangements, and even more institutional arrangements. Therefore, under the condition of major changes in the economic situation, the expansion of domestic demand must be based on the linkage between the adjustment of fiscal and taxation policies and the reform of the fiscal and taxation system. Recognizing that China's economic development has entered a new stage and that the connotation of the period of strategic opportunity has undergone profound changes, we decided that although the project should be completed on schedule, the research around it cannot and should not stop there, but must continue - to move deeper according to the changed situation. When the research results are relatively mature, they will be delivered for publication. It is no coincidence that in the period since we made the decision to delay the publication of the results, in the face of the increasingly profound and complex turning changes in China's economy, in-depth and systematic thinking has been carried out from academia to policymakers. What is particularly important is that the Party Central Committee with Comrade Xi Jinping as its general secretary, on the basis of deepening its understanding of the law of economic development, has gradually formed a series of new concepts, new ideas and new strategies for economic work. The Central Economic Work Conference held on December 15-16, 2012, on the basis of a comprehensive assessment of the economic and social situation at home and abroad, not only abandoned the previous pursuit of "fast" economic growth for the first time - no longer used expressions such as "sustained, rapid, coordinated health", "stable and fast", "fast and good" or "good and fast", but positioned the goal of economic work as "achieving healthy and sustained economic growth and social harmony and stability", and focused the foothold of leading economic work on improving the quality and efficiency of development. Accelerate the formation of a new mode of economic development. Moreover, proceeding from strengthening and improving macroeconomic regulation and control, the layout of macroeconomic policies used as a counter-cyclical tool in the past has been changed for the first time - it is no longer limited to the relatively single role of ironing the economic cycle, and the dual tasks of "counter-cyclical adjustment" and "promoting structural adjustment" have been given to macroeconomic policies at the same time, so that macroeconomic policies have the functions of counter-cyclical adjustment and promoting structural adjustment. At the same time, it is further clarified that sustained and healthy economic development must be based on expanding domestic demand: we must firmly grasp the strategic base point of expanding domestic demand, cultivate a number of consumption growth points with strong driving force, enhance the basic role of consumption in economic growth, and give full play to the key role of investment in economic growth. It is necessary to increase and guide private investment, and at the same time increase public investment in infrastructure areas that lay a foundation, benefit the long term, benefit people's livelihood, and do not cause duplicate construction. In November 2013, the Third Plenary Session of the 18th Central Committee of the Communist Party of China was held. In the "Decision of the CPC Central Committee on Several Major Issues Concerning Comprehensively Deepening Reform" adopted by the plenary session, systematic arrangements for comprehensively deepening reform were made in accordance with the profound thesis that China's development has entered a new stage, reform has entered a period of tackling difficult problems and deep waters. This is an opportunity to bring reform into the perspective of macroeconomic policy. Under the heading of "improving the macro-control system", the main tasks of macro-control are clearly pointed out: maintaining the balance of economic aggregates, promoting major economic restructuring and optimization of productivity layout, slowing down the impact of economic cycle fluctuations, preventing regional and systemic risks, stabilizing market expectations, and achieving sustained and healthy economic development. Closely followed, the Central Economic Work Conference, held from December 10 to 13 of the same year, combined "seeking progress while maintaining stability" with "reform and innovation", emphasizing that while adhering to the general tone of seeking progress while maintaining stability, reform and innovation should run through all links in all fields of economic and social development, and promote development and transformation to adjust the structure and promote the improvement of people's livelihood. We should use the spirit, ideas, and methods of reform to improve macroeconomic regulation and control, and integrate reform into regulation and control. On this basis, a brand-new proposition for comprehensively understanding the relationship between sustained and healthy development and GDP growth is put forward: development cannot be reduced to increasing GDP, but we must seize the opportunity to maintain reasonable GDP growth, promote economic restructuring, and strive to achieve a speed at which the quality and efficiency of economic development can be improved without bringing sequelae. We must calmly and solidly run our own affairs, vigorously promote reform and innovation, and release the powerful driving force for development and the huge potential of domestic demand. A year later, at the Central Economic Work Conference held on December 9-11, 2014, the thesis that "China has entered a new stage of development, reform has entered a period of tackling tough problems and deep waters" was further highly summarized as "the new normal of economic development". Moreover, focusing on the new normal of economic development, the trend changes in China's economic development were comprehensively analyzed from nine aspects: consumption demand, investment demand, export and balance of payments, production capacity and industrial organization, comparative advantages of production factors, characteristics of market competition, resource and environmental constraints, accumulation and resolution of economic risks, resource allocation mode and macro-control mode. The conclusion drawn from this is that China's economy is evolving to a stage with a more advanced form, a more complex division of labor, and a more reasonable structure, and is shifting from high-speed growth to medium-high-speed growth, the mode of economic development is shifting from extensive growth of scale and speed to intensive growth of quality and efficiency, the economic structure is shifting from incremental capacity expansion to deep adjustment of adjusting stock and optimizing incremental coexistence, and the driving force of economic development is shifting from traditional growth points to new growth points. Understanding the new normal, adapting to the new normal, and leading the new normal are the great logic of China's economic development at present and in the future. Another year later, from October 26 to 29, 2015, the Fifth Plenary Session of the 18th Central Committee of the Communist Party of China deliberated and adopted the Proposal of the Central Committee of the Communist Party of China on the Formulation of the 13th Five-Year Plan for National Economic and Social Development. On the basis of a deep understanding of the new normal of economic development and a series of new concepts, ideas and strategies for governing the country, China's development blueprint for the next five years and a longer period is drawn: in view of the fact that the international financial crisis has destroyed the driving force of world economic growth, a new independent growth momentum has not been formed, and the driving force of world economic growth on China's economic growth has weakened, we must rely more on endogenous driving force to achieve development. Given the sluggish growth in global demand and trade, rising protectionism, and the market becoming the scarcest resource, we must rely more on expanding domestic demand to drive economic growth. In view of the fact that a new round of scientific and technological revolution and industrial transformation in the world is poised to take off, developed countries are promoting "re-industrialization" from a high starting point, developing countries are accelerating industrialization, and China's factor costs are rising rapidly, we must accelerate the shift from factor-driven to innovation-driven. In this process, we must firmly establish the development concept of innovation, coordination, green, openness and sharing. Moreover, it is necessary to focus on improving the quality and efficiency of development, accelerate the formation of institutional mechanisms and development methods that lead the new normal of economic development, maintain strategic concentration, persist in seeking progress while maintaining stability, and make overall plans to promote economic, political, cultural, social, ecological civilization and party building to ensure that a moderately prosperous society is built in an all-round way on schedule. Fourth, from positioning the goal of economic work as "achieving healthy and sustained economic growth and social harmony and stability" for the first time, to putting forward a new proposition for comprehensively understanding the relationship between sustained and healthy development and GDP growth; From giving macroeconomic policies the dual functions of "counter-cyclical adjustment and promoting structural adjustment" for the first time, to establishing a series of development concepts such as innovation, coordination, green, openness, sharing, and focusing on improving the quality and efficiency of development; From the profound thesis that China's development has entered a new stage, reform has entered a period of tackling tough problems and deep water areas, and the systematic deployment of comprehensive deepening reform has been further summarized as the "new normal of economic development", to a comprehensive analysis of the trend changes in China's economic development; From understanding the new normal, adapting to the new normal, leading the new normal, to accelerating the formation of institutional mechanisms and development methods that lead the new normal of economic development; From clarifying that sustained and healthy economic development must be based on expanding domestic demand, to sketching China's development blueprint for the next five years and beyond, it is clear that we are now in a very different environment than before. In other words, we today stand at a new historical starting point that is very different from the past. Since the environment has changed and the starting point has changed, the research on fiscal and taxation policies around expanding domestic demand should naturally be based on the new development environment and new development stage, and deepen it according to the new development concept, development thinking and development strategy. At present, it is particularly important to take the fiscal and taxation policy of expanding domestic demand as an important supporting force to connect with the goal of building a moderately prosperous society in an all-round way as scheduled, integrate it into the "four comprehensive" strategic layout and the "five-in-one" overall layout, and comprehensively promote sustainable and healthy economic and social development. First, maintaining medium-high economic growth and ensuring that the goal of doubling the GDP and per capita income of urban and rural residents by 2020 compared with 2010 is an unswerving and unswerving task. The fiscal and taxation policy of expanding domestic demand should and must be studied and planned under this premise. In the face of continued sluggish global economic and trade growth and increasingly severe downward pressure on the domestic economy, the expansion of domestic demand has in fact entered a "pushed" state for at least the next five years: in order to ensure the goal of "two doubling", it is necessary to adhere to the bottom line of average annual economic growth of more than 6.5%. In order to adhere to this bottom line, it is necessary to release sufficient domestic demand and maintain a sufficient scale of domestic demand. This means that to lock in the goal of supporting medium-high economic growth with sufficient domestic demand, fiscal and tax policies must not only continue to expand, but also continue to increase efficiency. Second, note that China's economic shift to medium-to-high-speed growth is the result of the interaction of cyclical and structural factors, and then note that the effect of relying on counter-cyclical expansion policies to stimulate demand and drive growth has tended to weaken. Under such conditions, the policy operation of expanding domestic demand should and must combine demand management with supply-side structural adjustment. While appropriately expanding domestic demand, we should focus on improving the quality and efficiency of the supply system, enhance the momentum of sustained economic growth, and promote the overall leap in China's social productivity level. This means that, unlike in the past, fiscal and tax policies aimed at expanding domestic demand are located on the demand side, but they cannot and should not be limited to demand. Extending from demand to supply, simultaneously exerting efforts on both demand and supply, and maintaining a balance between stable growth and structural adjustment will become the norm for fiscal and taxation policies that expand domestic demand in line with the new normal of economic development. Third, in the context of the new normal of economic development, counter-cyclical expansionary operations and the promotion of structural adjustment are by no means limited to the level of policy arrangements, in addition, they must also rely on institutional changes. In fact, to achieve medium-high economic growth under the condition that the potential growth rate is roughly established, it is necessary to rely on the potential growth rate plus the reform dividend, and both are indispensable. Therefore, the release of reform dividends is a more important force that can be relied on. Some of the reform dividends will be immediate, while others will take time to see results. As long as the reform in related fields is substantially promoted, and the reform dividend is not less than 0.3 percentage points added on the basis of the potential growth rate of 6.2%, the requirement of medium-high economic growth can be achieved. This means that, unlike in the past, fiscal and taxation policies aimed at expanding domestic demand are at the policy level, but their substance cannot and should not be limited to policies. Extending from policy design to institutional reform, while implementing fiscal expansion for domestic demand, and in connection with comprehensively deepening reform, in the linkage of reforms in many fields such as economy, politics, culture, society, and ecological civilization construction, innovating new systems and mechanisms for the operation of fiscal and taxation policies to expand domestic demand should and must become an important focus of work during the "13th Five-Year Plan" period. Fourth, given that we are at a new historical starting point, based on the judgment that economic development has entered a new normal, we will carry out a series of policy operations, comprehensively and timely adjust the concepts, thinking and practices that we have taken for granted in the past, and base the fiscal and taxation policy of expanding domestic demand on the basis of implementing and embodying the new concepts, new ideas and new strategies of the new central leadership collective on economic work. For example, let the market play a decisive role in the allocation of resources, and everything that the market and enterprises can decide must be handed over to the market; We must take the initiative to do what the government should do, and we must do something and not do something; What we want is quality, effective and sustainable development, and we want development supported by relatively full employment and improved labor productivity, return on investment and resource allocation efficiency; Maintaining a certain economic growth rate is mainly to ensure employment; Macroeconomic policies should remain firm and send a firm signal to society to promote economic restructuring; As long as the economic operation is in a reasonable range, macroeconomic policies will remain basically stable; It is necessary to avoid the side effects of strong stimulus policies on economic development, and so on. This means that, unlike in the past, fiscal and taxation policies to expand domestic demand should and must be based on the actual background of China's economy evolving to a stage with a more advanced form, more complete functions, more complete role and more reasonable structure, and the fiscal and taxation policies for expanding domestic demand must be in line with the new normal of economic development. Take this as an opportunity to comprehensively build a new pattern of fiscal and taxation policies to expand domestic demand. Fifth, with the changes in the situation, changes in the judgment of the situation, and changes in the thinking on governing the country, the pattern of China's macro-control is also changing. Not only does the functional positioning of macroeconomic policies point to the role of counter-cyclical adjustment and promoting structural adjustment at the same time, but also the goal selection of macroeconomic policies also points to multiple goals such as stabilizing growth, ensuring employment, preventing risks, adjusting the structure, stabilizing prices, benefiting people's livelihood, and promoting reform. This means that we have to allocate limited macro-control resources to dual roles and multiple goals at the same time, so that it is inevitable that the previous "war of annihilation" will evolve into a "positional war". This also means that the macro-control space we can rely on is narrowed, so it is inevitable that the operational goals or focus points of macro-control will be adjusted frequently. Therefore, unlike in the past, fiscal and taxation policies to expand domestic demand must be implemented and promoted on the premise of being compatible with dual roles and taking into account multiple macroeconomic policy objectives. Whether it is to play the basic role of consumption in economic growth or to play the key role of investment in economic growth, we must be in such a complex and changeable chess game. In the process of coordination and mutual integration, we will seize the opportunity to expand domestic demand, explore ways to expand domestic demand, and build a mechanism for expanding domestic demand. At this point, a basic fact that can be revealed is that we must embark on a new fiscal and taxation policy that is very different from the past to expand domestic demand. Fifth, based on the above understanding and judgment, we have made a comprehensive revision of the research results that were preliminarily completed three years ago. The revised research results constitute a series of books in front of the reader: "Fiscal and Tax Policy for Expanding Domestic Demand: Theoretical Analysis and Policy Suggestions", "China's National Income Distribution and Expansion of Domestic Demand: An Exploration Based on the Perspective of Fiscal and Tax Policy", "Research on Government Revenue Policy for Expanding Domestic Demand", "Research on Fiscal Expenditure Policy for Expanding Domestic Demand", "International Experience of Fiscal Policy for Expanding Domestic Demand: Comparison and Reference", and "Research on the Fiscal and Tax Mechanism of Expanding Domestic Demand" can be seen in "Research on Fiscal and Tax Policy for Expanding Domestic Demand" The six books written under this general heading are clearly not exhaustive, but selectively focused on a number of key points. On the one hand, this is limited by the strength of the research, and we cannot and have not attempted to carry out a comprehensive analysis of all the issues covered by this project. On the other hand, it is also due to the consideration of key breakthroughs - organizing limited manpower to carry out research in key links and key areas related to this project, in order to form basic and supporting results. Although it has been revised several times, changed drafts several times, and spanned several years, the series has not yet reached a satisfactory level. Many contents need to be further refined, and some aspects need to be further deepened. It can also be said that at this time, the publication of this series of books is more of a throwing move. We await criticism and correction from readers and friends from all walks of life. Gao Peiyong in Beijing on November 15, 2015