地方性突發緊急事件的財稅法應對機制──以新冠疫情為例

The Financial and Tax Law Response Mechanism for Local Emergencies: Take the COVID-19 Epidemic as an Example

本文試圖以此次新冠疫情為背景，分析了在這場具有區域突發性、快速蔓延性、持續破壞性和應對必要性等特徵的地方性突發緊急事件下，中國大陸財政與金融形勢的不利變化，結合中國大陸與外國應對疫情的財稅政策和法律制度實踐，將財政責任定義為擁有宏觀調控責任、保護責任、兜底責任的一項「事權」，並與經濟學角度的經濟增長、收入分配、社會保護三大財政職能一一映射，由此說明在經濟緊急狀態下財政責任介入的合法性，闡述了在預算法規制下，地方財政做出預算調整並且實現事權、財權、財力相統一的行為方式，最後從財政法學視角出發，提出了財稅機制與金融監管共同協力應對緊急事件的風險邏輯，在政府財政承擔宏觀調節責任來面對財政風險之時，也透過落實保護責任和兜底責任來對抗宏觀金融風險，以及調適地方金融監管在危機之下對微觀金融風險的監管力度，提出構建財政系統短期發力與金融系統長期發力的雙動力系統，以確保金融穩定和財政安全，防止財政風險與金融風險疊加，防止疫情之下財政危機擴大或者轉換為金融危機，以及探討了財稅法應對機制中是否能夠採用財政貨幣赤字化的實時熱點問題。

This article attempts to use the new crown epidemic as the background to analyze the disadvantages of China’s fiscal situation under this local emergency that is characterized by regional suddenness, rapid spread, continuous destructiveness, and the necessity of response. The changes, combined with the fiscal and tax policies and legal system practices of China and foreign countries in response to the epidemic, explained the legitimacy of fiscal responsibility intervention under economic emergency, explained the exercise logic of local fiscal autonomy under the budgetary regulation system, and from the perspective of fiscal law Several countermeasures such as fiscal and taxation law response mechanisms and financial supervision work together to ensure financial stability and fiscal security, prevent fiscal risks and financial risks from superimposing, and discuss real-time hot issues such as local financial supervision and fiscal and monetary deficits in crisis response.