| 英文摘要 |
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. |
