应对新冠肺炎疫情的财税政策选择

新冠肺炎疫情从武汉向全国的蔓延,对宏观经济、相关行业和经济活动主体都产生了严重影响.既有财税政策主要作用于鼓励防护救治、增加物资供应、促进公益捐赠和激励复工复产等方面,但在税收优惠政策的适用范围、政府与社会成员在税收领域的协商互动以及政府间事权与支出责任的划分等方面仍存在局限.未来的改革应进一步调整财政支出结构,提高财政资金使用效率,完善税收优惠政策,明确社会成员个体的权利以及各级政府的财政事权与支出责任.

Fiscal and Tax Policy to Fight COVID-19

The spread of COVID-19 heavily affects macro-economy,related industries and economic entities in China.Current fiscal and tax policies mainly encourage people protection and treatment,increase material supply,promotes public welfare donation and resumption of work and production,while there are still some limitations in the scope of preferential tax policies,negotiation and interaction between government and individuals,and the assignment of intergovernmental power and expenditure responsibility.Future reform should adjust the structure of fiscal expenditure,increase the efficiency of the fiscal funds allocation,improve preferential tax policies,define the rights of individual society member,and clarify the fiscal power and expenditure responsibility of governments at each level.