新冠肺炎疫情对我国经济的影响及财税政策应对

Impact of COVID-19 Pandemic on China Economy and Its Fiscal and Taxation Coping Policy

新冠肺炎疫情的爆发对我国宏观经济的发展和财税体制改革都造成了很大的负面影响。为应对疫情对社会经济的冲击,政府财政发挥了重要作用。仅2020年第一季度,政府出台的减税等稳定经济社会发展的财政措施已超过4 000亿元,呈现出利用"财政风险"对冲"公共风险"的特点。应重视财政风险的不断扩大,短期应对疫情要精准施策,利用现有财税政策和债务资金以保证经济的平稳发展;长期则要逐渐形成应对突发性灾害的财税政策体系,调整我国的税收结构、推动税收信息化建设以实现财政保收入和经济的可持续发展。

The outbreak of COVID-19 pandemic has imposed a great negative impact on China macroeconomic development as well as the reform of finance and taxation system.Government finance has played an important role in dealing with the impact of the pandemic on social economy:just in the first quarter of 2020,the tax reduction and other financial measures to stabilize economic and social development issued by the government have exceeded 400 billion yuan,showing the characteristics of using"financial risk"to hedge"public risk".It is essential to pay attention to the continuous expansion of financial risks,take precise measures to deal with the pandemic in the short term,and utilize the existing financial and taxation policies and debt funds to ensure the stable development of the economy while in the long term,it is essential to gradually form a financial and taxation policy system to deal with sudden disasters,adjust the taxation structure,and promote the construction of tax collection informatization so as to realize the sustainable development of finance ensuring income and economy.