摘要
本文基于财政的视角分析了新冠肺炎对中国经济的影响,主要表现为经济增长下降、劳动密集型企业损失巨大、财政收入下降、财政支出大幅攀升等;在分析中央和地方政府应对疫情和复工复产复业主要举措基础上,重点分析了当前财政面临的困境:财政收入总体增长乏力、财政支出规模扩大、各地区财政困难表现存在差异等;进而提出了未来的财政政策要更加积极有效,要坚持量入为出、更加注重优化支出结构,短期既要减税降费、又要增收节支和开源节流,长期要深化改革促进经济社会健康发展等具体政策思路。
This paper analyzes the impact of novel coronavirus pneumonia on China’s economy from a fiscal perspective,which is mainly manifested in the downward economic growth,the huge loss of laborintensive enterprises,the decline in fiscal revenue and the substantial rise in fiscal expenditure.Based on measures taken by the central and local governments to respond to the epidemic situation and work resumption,this paper focuses on the current fiscal distress:the overall growth of fiscal revenue is weak,the scale of fiscal expenditure is expanding and there are differences in the performance of fiscal distress among regions.Then this paper puts forward some concrete policy proposals that the future fiscal policy should be more active and effective and we should insist on making ends meet and pay more attention to optimize expenditure structure.It suggests that we should cut taxes and fees as well as increase revenue and reduce expenditure in the short term and in the long term we should deepen reform to promote our economy and society to develop soundly.
出处
《公共财政研究》
2020年第2期4-10,共7页
Public Finance Research Journal
关键词
公共卫生危机
财政困境
积极财政政策
Public Health Crisis
Fiscal Distress
Proactive Fiscal Policy
