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This book systematically combs the operational characteristics of China's fiscal policy and macro-economy in 2021, looks forward to the fiscal policy in 2022 and beyond, the economic and social situation and fiscal revenue and expenditure scenarios during the "Fourteenth Five Year Plan" period, analyzes the broad multiplier effect of fiscal expenditure policies, and discusses major issues such as basic public service policies, infrastructure investment and financing policies, human urbanization and fiscal policies, and fiscal and tax policies for green and low-carbon development.