防控“新冠肺炎”疫情的财税政策研究

突如其来的“新冠肺炎”疫情对我国宏观经济的平稳运行特别是对中小企业的经营以及就业都会产生较大的影响。在这场防控疫情的斗争中,财政税收政策将发挥重要的作用,但无论是减税还是增支都将会加大财政的赤字率。在2020年这个特殊时期,国家可以考虑突破3%的财政赤字率,但从长期来看,未来也不应该搞结构性赤字,因为这将导致巨大的政府债务。为了应对疫情,国家应当在加大宏观政策调节的力度、加大对公共卫生领域的投入、缓解企业经营困难以及实施好就业优先政策方面出台相应的财税政策。

Research on Fiscal and Tax Policies for Overcoming the Epidemic of COVID-19

An unexpected epidemic of COVID-19 will badly affect business of small and medium-sized enterprises and employment,as well as stable operation of macro economy.Fiscal and tax policies will take important roles in this combat over the epidemic of COVID-19.However,either tax cuts or spending increases would expand the government fiscal deficit,and the restriction of 3 percent of the ratio of fiscal deficit to GDP should be broken in this special period.But in the long run,we should never insist on the structural deficit policy,which will result in huge public debt.To deal with the epidemic,governments should take stronger measures in macro-economic controls,spend more budget money in public health,introduce some effective fiscal and tax policies to relieve difficulties of enterprise business,and to implement job priority policy.