突發公共衛生事件應急管理的財稅政策研究──基於非典疫情與新冠肺炎疫情的比較

Research on Fiscal and Taxation Policies for Emergency Management of Public Health Emergencies

隨著新冠肺炎疫情的常態化，如何防範各類突發公共衛生事件並高效化解危機對經濟的影響無疑再次受到各經濟體的重視。為應對突發公共事件，相應的財政資金的支持、稅收優惠政策的運用使得應急管理的財政手段厥功至偉。因此，本文透過對2003年非典疫情與2020年爆發新冠肺炎疫情期間的財政支出與稅收優惠政策的比較，總結財政在公共衛生支出方面與應對突發公共事件的稅收政策方面的不足，最後提出相應的建議。

With the normalization of the new crown pneumonia epidemic, how to prevent various public health emergencies and efficiently resolve the economic impact of the crisis has undoubtedly attracted the attention of various economies again. In order to deal with public emergencies, the support of corresponding fiscal funds and the use of preferential tax policies have made the financial means of emergency management a great achievement. Therefore, by comparing the fiscal expenditure and preferential tax policies during the SARS epidemic in 2003 and the outbreak of the new crown pneumonia epidemic in 2020, this paper summarizes the shortcomings of fiscal expenditure in public health expenditure and tax policies in response to public emergencies, and finally puts forward corresponding suggestions.