我国突发公共事件应急财税法律制度研究

Research on the Legal System of Finance and Taxation in Public Emergency in China

应急财税法律制度是国家处理突发公共事件的重要基础,对维护经济平稳运行、促进社会有序发展意义重大。当前我国应急财税法律制度存在着法律体系不健全、央地应急财税事权与支出责任不匹配、预备费的设置和管理模式不合理以及应急税收措施不完善等问题。构建系统完备的应急财税法律制度应加快建立健全应急财税法律体系,理顺中央与地方的应急财税事权与支出责任,改革预备费管理模式以及完善应急税收法律法规。

The legal system of emergency finance and taxation is an important basis for the state to deal with public emergencies.It has a great impact on maintaining the stable operation of the economy and promotes the orderly development of the society.However,there are some problems in the current legal system of emergency finance and taxation in our country,such as the imperfect legal system,the mismatch between the emergency power and expenditure responsibility of the central and local governments,the unreasonable setting and management mode of reserve expenses,and the imperfection emergency tax measures.In order to construct a systematic and complete legal system of emergency finance and taxation,we should speed up the establishment and improvement of the legal system of emergency finance and taxation,straighten out the emergency powers and expenditure responsibilities of the central and local governments,reform the management mode of reserve fees,and improve the laws and regulations of emergency taxation.