各国运用财税手段应对新冠肺炎疫情的主要做法及思考

On Using Fiscal Measures to Address the Pandemic of COVID-19

新冠肺炎疫情席卷全球,严重影响世界各国的社会经济发展。本文以2019年我国财政一般公共预算收支数据为参考,评测新冠肺炎疫情可能对2020年中央和地方财政收支带来的影响,并总结梳理美国、意大利、韩国、澳大利亚为应对新冠肺炎疫情而出台的财税政策,结合我国现实国情,提出我国政府应着重考虑解决重点地区的财政缺口、加大税收优惠力度、加强财政管理制度化等财税政策建议,企业应加强税务会计、亏损管理、财税优惠政策运用等税务管理策略。

The pandemic of COVID-19 is sweeping the world,seriously affecting the socio-economic development of countries around the globe.Based on the revenue and expenditure of public budget data of China in 2019,the paper evaluates the impact of the pandemic of COVID-19 on the central and local fiscal revenue and expenditure in 2020,and puts forward relevant suggestions on tax administration by referring to fiscal policies addressing the pandemic of COVID-19 adopted by the United States,Italy,South Korea and Australia,including resolving fiscal gaps in key regions,increasing tax incentives,strengthening fiscal management by government,and enhancing tax management of enterprises on tax accounting,loss management and fiscal incentive application.