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What does "two worries and three guarantees" mean?
Legal analysis: "two worries" means the worry of stably realizing food and clothing for the rural poor; The "three guarantees" are to ensure their compulsory education, basic medical care and housing security, and are the basic requirements and core indicators for the rural poor to get rid of poverty.

Legal basis: Paragraph 2 (2) of Article 2 of the Resolution of the NPC Standing Committee on Approving the Final Accounts of the Central Committee for 20 19 continues to support the fight against three tough battles. Vigorously support poverty alleviation. Implement and improve precise poverty alleviation measures, highlight shortcomings around "two worries and three guarantees", and strengthen the protection of poverty alleviation investment. The central government subsidizes local special poverty alleviation funds by1261000000 yuan, with an increase of 18.9%, which further inclines to deep poverty areas such as "three districts and three states", while other related transfer payments and the allocation of local government's general debt lines continue to incline to poor areas, especially deep poverty areas. We issued 654.38+0294 billion yuan of general bonds for local governments to help the poor and relocate ex situ, and supported the basic completion of the 13 th Five-Year Plan and construction tasks one year ahead of schedule. The income was adjusted by using the inter-provincial supplementary cultivated land income and the savings index linked to the increase or decrease of urban and rural construction land, and 81700 million yuan was used to tackle poverty and implement the rural revitalization strategy. In-depth promotion of the pilot integration of agriculture-related funds in poverty-stricken counties, 832 poverty-stricken counties across the country have integrated 20 19 financial agriculture-related funds of more than 320 billion yuan. Policies such as pre-tax deduction of income tax for poverty alleviation donations by enterprises, exemption of value-added tax for poverty alleviation materials donations, and government procurement to support poverty alleviation were introduced. Promote the whole process performance management of poverty alleviation projects. The construction of dynamic monitoring platform for financial poverty alleviation funds has achieved initial results. In the whole year, the poverty-stricken population was reduced by110.09 million, and 344 poverty-stricken counties took off their hats. Actively support pollution prevention and control. Take tackling key problems in pollution prevention and control as the key guarantee and priority expenditure area, and support the landmark major battles of pollution prevention and control such as air, water and soil. Expand the pilot scope of clean heating in winter in northern China. 40 cities will be included in the scope of demonstration policies for black and odorous water treatment in two batches. We will continue to implement the incentive policy for ecological protection and restoration in the Yangtze River Economic Belt and accelerate the formation of a pattern of great protection of the Yangtze River. Further promote the pilot project of ecological protection and restoration of lakes and grasses in landscape forest fields. Implement the "Blue Bay" rectification action and the comprehensive management of the Bohai Sea to support the protection and restoration of marine ecology. Enterprise income tax shall be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control. Actively promote the establishment of a national green development fund. Prevent and resolve financial risks. In accordance with the idea of "opening the front door and blocking the back door", we will make overall plans for the issuance and use of local government bonds and risk prevention and control. Promote local governments to strictly implement the relevant provisions and requirements of local government debt budget management, and actively accept the supervision of the National People's Congress on the whole process of borrowing, using and repaying local government debt. In accordance with the principle of who uses and who is responsible, we will strictly implement the debt repayment responsibility of the special bond project unit and strictly guard against the risks of special bonds. Improve the normalization monitoring mechanism and strengthen the accountability of local governments for illegal debts. With the joint efforts of all parties, the hidden debt risks of local governments have been effectively prevented. In 20 19, 4,362.4 billion yuan of local government bonds were issued, and the principal of the bonds was repaid at maturity13152 billion yuan, and the interest was paid 656.7 billion yuan. At the end of the year, the balance of local government debt was 2,654.38+0,309.8 billion yuan, which was controlled within the balance limit of 24,077.4 billion yuan approved by the National People's Congress. At the same time, help to handle financial risks steadily, strengthen financial supervision of financial enterprises, and promote the improvement of accounting information quality of financial enterprises.