突发公共事件视域下应急财税政策探究

突发公共事件对经济社会运行秩序造成的冲击难以通过市场机制有效解决,国家出台应急财税政策防范化解突发公共事件造成的危机是政府义不容辞的职责。党的十九届五中全会也提出要"建立现代财税金融体制,加强财政资源统筹,增强国家重大战略任务财力保障"。2020年,我国运用一系列应急财税政策对冲新冠肺炎疫情影响,有效保障了疫情防控任务的高效落实和经济社会的恢复发展。探讨我国现行应急财税体制现状、问题及其优化策略,对于高效应对突发公共事件进而实现国家治理能力提升十分必要。

Research on Emergency Fiscal and Tax Policies From the Perspective of Public Emergencies

The impact of public emergencies on the economic and social operation order is difficult to be effectively solved through the market mechanism. It is the government’s duty bound to issue emergency fiscal and tax policies to prevent and resolve the crisis caused by public emergencies.The party’s the fifth Plenary Session of the 19th CPC Central Committee also proposed to "establish a modern financial and tax system, strengthen the overall planning of financial resources, and strengthen the financial security for major strategic tasks of the state".In 2020, China will use a series of emergency fiscal and tax policies to hedge the impact of the new crown pneumonia epidemic, effectively ensuring the efficient implementation of the epidemic prevention and control tasks and the economic and social recovery and development.It is necessary to explore the current situation, problems and optimization strategies of China’s current emergency financial and tax system for the efficient response to public emergencies and the improvement of national governance capacity.