应对突发公共事件的财税政策研究

Research on Fiscal and Tax Policies in Response to Public Emergencies

由于突发公共事件造成的社会成本难以通过市场机制解决,所以,财政承担着义不容辞的责任。我国在历次灾难发生时都及时制定了灵活有效的财税政策,有力地促进了经济社会的恢复和发展。不过出台的政策主要在于应急,持续有效的长期政策比较欠缺,在提高经济的内生修复力方面明显存在短板。因此,借鉴他国经验,建立灾难救助基金和明晰的风险分担机制,将应急政策与长效政策有机结合,平衡好应急目标和促进经济社会稳定增长目标,有助于财政政策的提质增效。

The social cost from public emergency is difficult to be solved by the market mechanism,therefore,public finance bears the final responsibility.In China,flexible and effective fiscal and tax policies have been formulated timely in all previous disasters,which has effectively facilitated the recovery and development of economic society.However,the policies are mainly designed to respond to emergency.The long-term policies are relatively lacking,which are obviously short in improving the endogenous resilience of the economy.Therefore,lerning from the experience of other countries,establishing disaster relief fund and clear risk sharing mechanism,organically combining emergency policy with long--term policy,balancing the emergency goal and promoting the economic and social stability and growth goal will help improve the quality and efficiency of public fiscal policy.