摘要
人类进入风险社会,全球不确定性因素明显增多。2020年,新型冠状病毒肺炎(以下简称"新冠肺炎")疫情给中国经济社会发展带来了巨大冲击,以"财政小风险"冲抵"经济社会大风险"成为我国抗击疫情的首要选择,同时也导致财政风险积聚。如何化解我国"后疫情时期"的财政风险?本文建议,应增强应对疫情影响政策的精准性、提高刺激经济回暖政策的有效性、巩固深化财税制度改革的持续性和强化全球应对疫情策略的协同性。
Global uncertainties increase significantly as human being enters a global risk society.COVID-19 epidemic in 2020 brings about a great challenge to the economic and social development in China,so relying on small fiscal risks to counteract big economic and social risks becomes the priority choice for fighting against the epidemic.As the fiscal risks accumulate,how to resolve the fiscal risks in the post-epidemic era?This paper argues that it is necessary to increase the accuracy of the policies to respond to the impact of the epidemic,to enhance the effectiveness of the policies to stimulate economic recovery,to consolidate the continuity of deepening the reform of the fiscal and taxation systems and to strengthen the coordination of the global strategies in response to the epidemic.
出处
《税务研究》
CSSCI
北大核心
2020年第6期5-9,共5页
关键词
新冠肺炎
财政风险
财政政策
减税降费
COVID-19
Fiscal risk
Fiscal policies
Tax cuts and fee reductions
