Abstract: Supporting urban-rural integration development is one of the important contents of fiscal policy during “the 14th Five-year Plan” period.The formulation of this fiscal policy needs to fully consider the inherent requirements and constraints of urban-rural integration development in the new situation,and strive to achieve scientific policy-making with the full cooperation of relevant government departments.We should focus on improving the property rights system and the market-oriented allocation as key elements,and promote the integration of urban and rural industries.We need to improve the supply level of rural public services in the new era with the aim of improving the basic public service system of universal coverage,inclusive sharing and urban-rural integration;and improve the effect of financial support policies by means of strengthening supervision and performance evaluation.

Key words: the 14th Five-year Plan, urban-rural integration development, fiscal policy