党的十八大报告指出,要把推动经济发展的立足点转到提高质量和效益上来。财政是重要的经济调控杠杆,必须进一步完善政策手段和体制机制,推动经济有质量、有效益、可持续发展。以支持现代服务业和战略性新兴产业为重点,着力推动产业结构优化升级产业结构层次的高低,在很大程度上决定着经济发展的质量和效益。从山东的情况看,去年全省地方税收收入增 The report of the 18th CPC National Congress pointed out that it is necessary to shift the foothold in promoting economic development to improving quality and efficiency. Finance is an important lever of economic regulation and control. Policy measures and institutional mechanisms must be further improved so that the economy can have quality, efficiency and sustainable development. Focusing on supporting modern service industries and strategic emerging industries, efforts should be made to promote the optimization and upgrading of the industrial structure at an industrial structure level, to a large extent determining the quality and efficiency of economic development. From the situation in Shandong, last year, the province’s local tax revenue increased