应对突发公共卫生事件的税收政策探讨

近年来国内外突发公共卫生事件发生频率增加,其对经济造成的负面影响不容小觑。税收政策是国家治理和宏观调控的重要工具,对中国这样一个拥有超大规模市场的巨型经济体,建立和完善应对突发公共卫生事件的税收政策体系,发挥其在疫情防控及经济恢复中的保障作用,不仅很有必要,而且对完善国家治理体系现代化具有深远意义。基于此,本文以新冠肺炎疫情为背景,运用相关理论阐述了税收政策应对突发公共卫生事件的必要性,对现有相关应对疫情的税收政策进行系统梳理,提出完善我国突发公共卫生事件的税收政策建议。

Tax Policies in Response to Public Health Emergencies

In recent years,the frequency of public health emergencies at home and abroad has increased,and its negative impact on the economy has been increasing.Tax policy is an important tool for national governance and macro-control.For a big economy with a large-scale market like China,establish and improve a tax policy system to respond to public health emergencies and use its role in epidemic prevention and control and economic recovery.The guarantee function is not only necessary,but also of far-reaching significance for improving the modernization of the national governance system.To this end,this article takes the new crown pneumonia epidemic situation as the background,and uses relevant theories to clarify the need for tax policies to respond to public health emergencies,to systematically review the existing relevant tax policies related to epidemic situations,and to improve the tax policy recommendations.