战“疫”背景下财税政策组合策略的相关分析

Analysis on Proactive Fiscal and Tax Policies to Offset Coronavirus Shock

疫情的突然爆发就像我国全面建成小康社会路上飞出的一只"黑天鹅",短期导致消费骤降,中期和长期将对供给产生严重影响,中小企业遇到了明显的生存威胁。此时,需要积极的财政政策进行疫情救助和打好未来发展的基础,与以往大水漫灌式的刺激不同,此时的财政政策更需要精准施策,在保基本保民生的基础上突出支持国家战略重点产业,为下一轮的经济发展积蓄动能。同时,引入动态的、可公开的、权责明确的绩效考核机制,确保财政资金使用效益。税务政策方面,减税降费政策本身是积极财政政策的重要组成部分,继续保持长久的减税降费趋势,同时利用税务部门的征管数据优势和纳税服务优势,积极进行中小企业生存情况数据画像,为国家治理服务。

The sudden outbreak of COVID-19, just like a "black swan", has brought a significant impact on China’s 2020 strategy of building a moderately well-off society in an all-round way. It has led to a sharp drop in consumption in the short term and will have a serious impact on supply in the mid-and long-term. Small and medium-sized enterprises(SMEs) are confronted with a significant threat to their survival. Under the circumstances, proactive fiscal policies should be adopted to tackle the crisis and lay a solid foundation for future development. Different from the previous general stimulus, the fiscal policies for the current situation need to take more precise measures to support China’s strategically key industries while ensuring the basic needs of people’s livelihood, so as to accumulate strength for the next round of economic development. Besides, efforts should be made to introduce a dynamic, open and clear accountability performance appraisal mechanism to ensure the quality of the use of fiscal funds. In terms of tax policy, the tax and fee reduction policy is an important part of the proactive fiscal policies and should be implemented for a long time in the future. Meanwhile, we should make full use of tax data and tax services, to actively conduct data portraits of the survival status of small and medium-sized enterprises, and to serve the state governance.