China’s tax practices and optimization suggestions for promoting public health and economic development
Abstract
Major public health emergencies will have a huge impact on China’s economic development, and the impact of three_x005fyear health events on the economy has been proved by this. As an important macro-control tool for the country to respond to public health
emergencies, tax policy has unique advantages that other policies cannot replace. Based on the comprehensive analysis of China’s excellent
tax experience and shortcomings in coping with major public health emergencies, this paper puts forward optimization suggestions on how
to play the role of tax support under public health emergencies from three aspects: reforming and improving the intensity of preferential tax
policies, comprehensively considering the policy eff ects, and following the principle of broad inclusiveness and balance.
emergencies, tax policy has unique advantages that other policies cannot replace. Based on the comprehensive analysis of China’s excellent
tax experience and shortcomings in coping with major public health emergencies, this paper puts forward optimization suggestions on how
to play the role of tax support under public health emergencies from three aspects: reforming and improving the intensity of preferential tax
policies, comprehensively considering the policy eff ects, and following the principle of broad inclusiveness and balance.
Keywords
Public health; Tax policy; Recommendations
Full Text:
PDFReferences
[1] Liu Shangxi, Chen Shaoqiang . Construction of emergency response mechanism for public fi nance[J]. Fiscal Research, 2003, (8).
[2] LI Wanfu . Selection of tax response strategies under epidemic relief[N]. Economic Observer, 2020-02-24.
[3] U. S.Government Accountability Offi ce.Infl uenza Pandemic-Lessons from the H1N1 Pandemic Should be Incorporated into Future Planning (GAO- 11-
632)[R]. June 2011.
[4] Government of Sierra Leone.National Ebola Recovery Strategy for Sierra Leone(2015-2017)[EB/OL].[2020-02-10].https://ebolaresponse.un.org/ sites/
default/fi les/sierra_leone_recovery_strategy_en.pdf.
DOI: http://dx.doi.org/10.18686/modern-management-forum.v7i8.9879
Refbacks
- There are currently no refbacks.
