疫情之下的经济冲击及税收应对之策

Under the COVID-19: Economic shocks and corresponding tax policies

2020年春节前后,新型冠状病毒肺炎疫情在湖北省发生并迅速向全国蔓延,严重威胁人民群众的生命安全和身体健康,同时也给我国经济造成了严重的冲击。面对本次新冠肺炎的爆发和蔓延,我国政府出台了一系列针对性的税收优惠政策,充分发挥税收政策在支持防疫、促进复工复产、服务经济社会发展等方面的关键作用。本文首先分析了新冠肺炎疫情对我国经济造成的影响,其次对中央和地方各级政府采取的税收政策进行梳理,最后对本次为应对新冠肺炎疫情所采取的税收政策效应进行分析和讨论。

Around the Spring Festival of 2020,the epidemic COVID-19 occurred in Hubei Province and quickly spread to the whole country,seriously threatening the safety and health of the people,and furthermore causing a huge impact on China’s economy.Facing with the outbreak and spread of COVID-19,the Chinese government has issued a series of tax assistance policies,which play a key role in supporting epidemic prevention,promoting the resumption of production,and serving economic and social development.This paper analyzes the impact of COVID-19 on China’s economy firstly,then sorts out the tax policies adopted by government departments at all levels,and finally discusses the significance of the implementation of the tax policies and related thoughts.