摘要
面对新冠肺炎疫情和社会各种风险矛盾叠加带来的严峻挑战,税务部门在助力抗疫、复工复产、完善征管、便利纳税和服务国家发展大局等方面均实现了新的突破,交上了一份令人满意的答卷。本文梳理和总结了2020年国家出台的重大税收政策举措及其带来的深刻影响,展示了税收工作在助企便民纾困赋能、推动经济社会发展方面所发挥的不可替代的作用。
Due to new coronavirus pandemic and the severe challenges brought by various social risks,the State Taxation Administration has achieved good results and new breakthroughs in three aspects,namely,supporting for combating the COVID-19 epidemic and work resumption,improving tax collection and administration,helping companies for the convenience of tax payment and serving the overall situation.This article summarizes the major tax policies and measures in 2020,and tries to show the irreplaceable role of tax in bail-out,empowerment and promoting national economic and social development.
作者
陈文东
陈雏音
Chen Wendong;Chen Chuyin(不详)
出处
《财政科学》
CSSCI
2021年第1期63-67,共5页
Fiscal Science
关键词
税收政策
抗疫纾困
征管便利
Tax policies
Combating COVID-19 Epidemic and Bail-out
Convenience for Tax Collection and Administration