关键词: 突发公共卫生事件, 财税政策, 对比分析, 国家治理现代化

Abstract: In the context of the modernization of national governance system and national governance capacity,this paper mainly uses the policy analysis method to review China's fiscal and tax policies during the SARS epidemic in 2003 and the COVID19 epidemic and selects three perspectives for policy analysis:the degree of policy emphasis,the degree of policy resonance and the use of big data on national governance.The study finds that,compared with SARS,the fiscal and tax policies during the COVID19 epidemic have the following changes:(1) the overall frequency of the fiscal and tax departments issuing policies is higher,the frequency of policies is more synchronized with the changing situation of the epidemic,and the policy contents are more phased and targeted;(2) the degree of coordination and cogovernance between fiscal and tax departments and other government departments,the degree of coordination and cogovernance among fiscal and tax departments at different levels was enhanced;(3)the ability of fiscal and tax departments to use big data to assist efficient decisionmaking and precise decisionmaking was improved.Hence,China's fiscal and tax policies in response to public health emergencies are being steadily optimized and have become an indispensable “booster” in the process of national governance modernization.

Key words: public health emergencies, fiscal and tax policies, comparative analysis, modernization of national governance