Research On Tax Policy Of Public Health Emergencies In China

This year's novel coronavirus pneumonia outbreak has greatly affected the operation of our society and economic development.The theme "public health emergencies" has once again become an important topic of social hot debate and scholars' research.The "SARS" epidemic in 2002 and now the "Covid-19 " are both typical public emergencies,which gradually spread from local epidemic to international public health events.This kind of public health emergency not only damages the public health of our country,but mass the usual order of society,and has a great influence on the speed and effects of China's economic development.After the outbreak of the epidemic,the country from top to bottom,all levels of government,various departments,the whole society are quickly involved in the epidemic prevention and control work.Among them,the national macro-control policy will play a very important role,and tax policy as one of the important "hand" of the government,also plays an important and positive role in the process of responding to public health emergencies and recovering social and economic development.In this paper,through the analysis of the relationship between tax policy and public health emergencies and the mechanism of it,establishes a sufficient theoretical basis for policy analysis and empirical analysis.Then,it combs and analyzes the existing tax policies in response to public health emergencies in China,and makes a comparative analysis of the policies in the two periods of "SARS" and "Covid-19",finds out the shortcomings and reasons.Finally,based on the experience of foreign countries,the final part of the paper will put forward specific policy recommendations to optimize China's tax policy in response to public health emergencies.In addition,this article combines data analysis and theoretical research.In the process of analysis,focus on the effectiveness of China's current tax incentives in actively fighting the epidemic and helping to resume work and production,find out the shortcomings.And according to the particularity of the epidemic,there are three stages-outbreak period,stabilizing period,and recovery period-following differentcorresponding tax policies.This article put forward tax policy suggestions like“ coming up with specific policies ”,“ building up long-term plans to face the emergencies”,etc,which can make tax system to contribute to epidemic preventing and economics recovery of our country.