摘要
近年来中央提出积极财政政策要大力提质增效,我国围绕供给侧结构性改革采取了减税降费等一系列财税政策。然而,2020年伊始,一场突如其来的新型冠状病毒疫情使得我国原本已经存在的宏观经济下行压力愈加严重。从疫情影响下的我国宏观经济形势出发,在科学评估疫情前后积极财政政策实施效果的基础上,通过分析我国居民消费不足的内因和新冠疫情影响消费的外因,可以发现我国财政政策在疫情后发力面临的消费端需求约束,进而提出破解需求约束、刺激居民消费需求,加快疫情后国民经济复苏的财政政策选择。
In recent years, the central government has put forward that the positive fiscal policy should largely im.prove the quality and efficiency of the economic growth, which involves a series of policies, such as cutting taxes and fees, in the supply-side structural reform. However, the unexpected outbreak of coronavirus pandemic at the beginning of 2020 caused China’s macroeconomic operation to face increasingly severe downward pressure. Con.sidering the macroeconomic situation in China under the influence of the pandemic, this paper scientifically evalu.ates the effects of implementing the positive fiscal policy before and after the pandemic. After analyzing the internal causes that affect the insufficient consumption of Chinese residents and the external ones that the coronavirus pan.demic affects their consumption, it reveals the demand constraints on the side of consumption that the function of China’s fiscal policy has to face, further proposing the alternative fiscal policies that aim at cracking demand con.straints and stimulatting the consumption demand of residents so as to accelerate China’s economic recovery after the pandemic.
作者
张平
王静敏
ZHANG Ping;WANG Jing-min(School of Finance and Public Administration,Tianjin University of Finance and Economics,Tianjin 300222,China)
出处
《海南大学学报(人文社会科学版)》
CSSCI
2020年第4期37-46,共10页
Journal of Hainan University (Humanities & Social Sciences)
基金
天津市“131”创新型人才第一层次培养工程(2018TJUFE)。
关键词
财政政策
新型冠状病毒疫情
居民消费
fiscal policy
coronavirus pandemic
consumption of residents