突发公共卫生事件中的税收政策探讨——以“非典”和“新冠”疫情为例

Discussion on Tax Policy in Public Health Emergencies—Taking SARS and COVID-19 for Example

摘要: 2020年新冠肺炎疫情突然爆发，除了严重影响人们的身体健康之外，也沉重的打击了经济的发展，税收作为宏观调控的重要工具，在保证社会稳定，建立和完善公共卫生体系，提振经济等方面发挥着重要的作用。本文通过纵向对比“非典”与“新冠肺炎疫情”两次突发公共卫生事件的税收政策，发现当前税收机制存在的漏洞，分析税收政策对经济发展产生的影响，阐述税收政策对突发卫生事件的必要性，提出完善公共卫生事件税收政策建议。

Abstract: The sudden outbreak of COVID-19 in 2020, in addition to seriously affecting people’s health, but also a heavy blow to economic development, as an important tool of macro-control, tax plays an important role in ensuring social stability, establishing and improving the public health system, boosting the economy and other aspects. Through longitudinal comparison “SARS” and “COVID-19 outbreak” two tax policies of public health emergency, find loopholes existing in the current tax should be mechanism, analysis of the impact of tax policy on economic development, tax policy on DCS. The necessity of health event and the suggestion of improving tax policy of public health event were put forward.