>At present，the international and domestic economic situation is still complicated，the economic recovery remains fragile.As the national economic recovery is not synchronized，the international community on the withdrawal of fiscal stimulus have different views.Because there is insufficient consumption of China’s economic，private investment activity，foreign trade situation is not optimistic，inflation expectations appear，such as energy saving tremendous pressure problem.China should carefully consider the withdrawal of the proactive fiscal policy issues，the policy focus on promoting development pattern，and the adjustment of economic structure：The adjustment of fiscal expenditure structure，focusing on improving people’s livelihood；Adapt to the changing economic environment，and promote a new round of tax reform；Improve the fiscal transfer payment system and promoting coordinated regional development.