This chapter begins with several system and mechanism factors that determine China's current pattern of fiscal revenue and expenditure operation, reveals its law of operation against the real background and finds out those clues to the current tendency of fiscal operation. China's fiscal tendency just depends on the dynamic movement of several critical factors as the pattern of economic and social development does. The review of scales of China's fiscal revenue and expenditure has drawn a promising prospect for fiscal systems and mechanisms. Both "excessive fiscal revenue" and constant rapid growth of tax revenue are financial sources for governments engaged in financial operation. The complexity is that things are different from what they were at the beginning of the reform and opening up. To be specific, the fiscal spending in China is within the budget's scope and is just a part of the whole government spending.