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What do you mean, "strategic and tactical attention?"
It is to despise the enemy strategically and attach importance to the enemy tactically. "Despise the enemy strategically and attach importance to the enemy tactically" is one of the 80 slogans in the history of communist party, China.

1948 18 October 18 Mao Zedong said in the draft resolution on "Several Important Issues in the Current Party Policy" drafted for the Central Committee: "Although we correctly pointed out that we should despise the enemy as a whole and strategically, we must never despise the enemy in every part or every specific issue. These discourses were later summarized as the slogan "despise the enemy strategically and attach importance to the enemy tactically", which became the concentrated expression of Mao Zedong's strategy and tactics.

Big plans are strategies, while small plans are tactics. When summing up the experience of the first revolutionary civil war, Mao Zedong said: "Our strategy is' one is ten' and our tactic is' ten is one', which is one of the fundamental laws for us to defeat the enemy."