经济下行叠加严峻疫情财税政策尤需注重提质增效

How Fiscal and Tax Policy Can Improve Its Quality and Effectiveness When Economic Goes Down and the Epidemic Breaks Out

新型冠状病毒这一重大突发疫情年初起肆虐,给本已面临下行压力的我国经济叠加了一个典型的黑天鹅事件,需要财税政策加大支持与扶持力度,而持续且高强度的财税政策支持,正不断加剧财政收支紧张状况.在既要取得抗疫胜利,又要促进经济平稳健康增长,并化解当前经济内在的结构性矛盾的背景下,财税政策的设计与运用,必须基于成本效益原则、经济高质量发展理念、财税政策实际执行等视角更加注重提质增效.

The new type coronavirus became popular since the beginning of 2020,it's a typical black-swan event during China economic descending period,all these demands the support from fiscal and tax policies.The support should be a continuous and heavy one and this will increase the intension between fiscal revenue and expenditure.To fight with the epidemic,support the stable and heathy economic development,the design and application of the policies should not only pay attention to the cost-benefit principle,high-quality economic development,but also to its actual implementation and its own quality.