新冠疫情背景下的财税政策探析

2020年初的新冠肺炎疫情已经影响到我国经济发展的各个方面。有关部门已出台了多项财税政策来调整疫情下的经济发展，并起到一定的作用。文章从供给与需求两方面分析了肺炎疫情对我国经济产生的影响以及疫情发生以来国家颁布的相关财税政策。从疫中与疫后两方面探讨了政策不完善的地方，并提出建议。

Analysis of fiscal and tax policies based on the pneumonia epidemic to promote China's economic development

The sudden outbreak of NCP has a profound impact on people''s lives and the national economy. With the development of the epidemic in China, the impact on China''s economy has become the focus of people''s attention. To cope with the impact of the epidemic on the economy, the ministry of finance, the state administration of taxation, the general administration of customs and the national development and reform commission jointly issued a number of important documents. This paper analyzes the impact of pneumonia epidemic on China''s economy from the two aspects of supply and demand, the relevant fiscal and tax policies issued by the affected countries, and the imperfect policies from the two aspects of epidemic and post-epidemic, and puts forward Suggestions, aiming at contributing to the national economic development