各国应对新冠疫情的税收纾困措施:特点与趋向  

Tax Relief Measures in Response to COVID-19:Characteristics and Trends in Different Countries

作　　者：王婷婷 刘雨萱 Wang Tingting;Liu Yuxuan

机构地区：[1]西南政法大学经济法学院 [2]中国财税法治研究院

出　　处：《财政科学》2020年第11期100-111,共12页Fiscal Science

基　　金：国家社科基金青年项目“中国离境退税法律制度完善研究”(16CFX059);国家留学基金委“2019年西部地区人才培养特别项目/地方合作项目”(留金项[2019]75号)的阶段性研究成果。

摘　　要：新冠肺炎疫情在全球持续蔓延给各国经济带来了深刻影响。为应对疫情冲击,各国纷纷出台税收纾困措施以减轻其对经济社会造成的不利影响。综观这些措施,总体呈现出注重对企业现金流动性风险的缓解、注重疫情影响与税收减免的因果关系分析、注重疫情防控和经济复苏税收措施同步推进、注重对投资和消费的税收激励四大特点。而针对新冠疫情带来的各国财政收入能力不断削弱的问题,以经济合作与发展组织为代表的国际组织主张通过深化国际税收协调合作、探讨可持续的税收制度安排、形成数字经济征税统一行动来予以应对。中国新冠疫情防控已从早期的“救助”和“纾困”进入到助推经济发展的“复苏”和“振兴”阶段,应当在进一步落实已有税收纾困措施的同时,基于整体视角筑牢我国灾害防控财税制度体系,并通过强化实体税收制度改革提振经济信心、建立高效的税收征管制度提升经济效能、积极参与数字经济税收治理合理捕获税收等措施推动经济平稳健康运行。The continued spread of COVID-19 around the world has brought a profound impact on the economies of all countries.In order to cope with the impact of the epidemic,various countries have introduced tax relief measures to mitigate its adverse impact on the economy and society,which shows four characteristics including paying attention to the mitigation of corporate cash liquidity risk,analyzing the causal relationship between the impact of the epidemic and tax relief,promoting tax measures for epidemic prevention and economic recovery simultaneously,and paying attention to tax incentives for investment and consumption.In response to the problem of the declining revenue capacity of countries caused by COVID-19,OECD advocates deepening international tax coordination and cooperation,exploring sustainable tax system arrangements,and forming a unified tax collection action in the digital economy.Currently China has entered the new stage of economic development"recovery"and"revitalization"from the early stage of"bailout"and"rescue".We should further carry out tax relief measures which have been established.Besides,we should establish the overall disaster prevention fiscal and taxation system in our country,strengthen efficient tax system reform to boost economic confidence,build an efficient tax collection and management system to improve economic efficiency,and actively participate in digital economy tax governance to capture revenue reasonably for steady and healthy economic operation.

关 键 词：新型冠状病毒 税收纾困措施 纳税义务 数字经济 

分 类 号：F810.42[经济管理—财政学]