Research On The Tax Adjustment Mechanism And Effect Under The Impact Of Public Health Emergen

From "Aftosa" and "dengue fever" in 2001,"SARS" in 2003,"H1N1" in 2009,and "Ebola virus" in 2014,there have been many public health emergencies in the past 20 years.The impact of these public health emergencies has made it difficult for the relevant economic development to be regulated by the market mechanism itself,resulting in the phenomenon of "market failure" to a certain extent.It is an important tool for economic adjustment and plays a pivotal role in responding to the impact of public health emergencies.The "new coronavirus pneumonia" epidemic(hereinafter referred to as "COVID-19")suddenly came in 2020,which has brought a far-reaching impact on people’s living order,personal health and safety,and social and economic development.The Communist Party of China and Chinese government acted quickly to fight against The epidemic,and tax adjustment tools also quickly entered the stage.The relevant documents of the State Administration of Taxation have made clear requirements,and all localities will earnestly implement tax policies to provide greater support for epidemic prevention and control and resumption of work and production.It is not difficult to find that the government of china has issued a comprehensive tax adjustment policy since January 2020 to reduce the burden and relieve pressure for enterprises and individuals.The package of tax policies includes medical protection,material donations,corporate tax cuts,and tax deferrals.In the overall situation of preventing and controlling the epidemic and maintaining the stable operation of the economy as much as possible,tax tools have played a positive role in maintaining economic operation through macro-control,helping enterprises to overcome difficulties and resume work and production,and restore social and economic vitality.What tax policies have been formulated by the Chinese government,how does the tax policy have an impact,and whether the adjustment effects of different tax policies are different in different stages of public health emergencies,etc.This paper conducts research and analysis on these issues.This paper firstly clarifies the basic theories and concepts of the characteristics of public health emergencies,tax adjustment and other related content,through the analysis and understanding of existing research combined with reality,the stages and characteristics of public health emergencies,the definition and method of tax adjustment,and the basic concepts involved in this article are explained one by one.Secondly,through the analysis of the impact mechanism of public health emergencies on multiple dimensions,the transmission path of the tax policy adjustment mechanism was sorted out,and a transmission mechanism diagram was formed.Then,taking the actual situation of City X as an example,according to the stage of public health emergencies and the actual development process of the "COVID-19" epidemic,the tax adjustment strategy since the outbreak of the "COVID-19" epidemic in X City was sorted out and analyzed in stages,and then through data research Its adjustment method and effect.Then,combined with the transmission mechanism combed above,we will discuss the advantages and disadvantages of tax policies in this "the COVID-19" epidemic.Finally,based on the analysis,suggestions are put forward for tax adjustment under the conflict of public health emergencies in the future.