新冠疫情背景下对中小微企业实施财税政策的影响探析

Impact of Fiscal and Tax Policies on Small and Medium-sized Enterprises in the Context of COVID-19 Pandemic

新冠疫情爆发,给经济造成了严重冲击,尤以中小微企业受到的影响最为严重。在延续减税降费政策的同时,中国政府出台一系列举措,为社会经济的有序恢复和复产复工提供了有力保证。财税政策的实施对疫情后续经济的宏观调控尤为重要,无疑是中小企业快速复苏的一剂良药。在提振经济,创造更多就业岗位的同时,对财政收支也造成了一定影响,对政府宏观调控手段提出了更高的要求。后疫情时期建议减免有关企业支出费用,政府提前安排支出测算,多种政策组合使用,防范风险。

The outbreak of COVID-19 pandemic has caused serious impact on the economy,especially on small and medium-sized enterprises.While continuing the tax reduction and fee reduction policy,the Chinese government has introduced a series of measures,which provide a strong guarantee for the orderly recovery of social economy and the resumption of production and work.The implementation of fiscal and tax policies is particularly important for the macro-control of the follow-up economy of the epidemic,which is undoubtedly a good medicine for the rapid recovery of small and medium-sized enterprises.While boosting the economy and creating more jobs,it also has a certain impact on fiscal revenue and expenditure,and puts forward higher requirements for the government's macro-control measures.In the post epidemic period,it is suggested to reduce the expenses of relevant enterprises,and the government should arrange the expenditure calculation in advance and use a variety of policies to prevent risks.