Regarding the working papers, some survey the reform process of China’s fiscal system, some do theoretical work about taxation, and however, most of them conduct empirical studies about China’s fiscal policy. For example, the impact of agglomeration on local tax rate, the relationship between government size and tax evasion, the effects of insurance on rural residents’ economic activities, the effects of tax cut on consumptions, and the effects of value-added tax reform on investment decisions. This conference also designated a discussant for each presentation, and as Professor Roger Gordon said, not only the papers gave us important and interesting results, but also those discussants provided useful and constructive suggestions.