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

摘要： 本文从国家治理体系和治理能力现代化的研究视角出发，利用政策工具分析法对比了非典与新冠肺炎疫情期间中国的财税政策，通过互联网检索财税政策关键词构建三级指标样本库考察财税政策的重视度、共振性和大数据应用情况。研究发现，较非典而言，新冠肺炎疫情的财税政策有如下变化：（1）财税部门出台政策文件的总体频率更高，政策发布频率与疫情变化态势同步性更强，政策内容更具有阶段性和针对性；（2）财税与其他政府部门之间、不同层级财税机关之间的协作共治程度增强；（3）财税部门运用大数据手段辅助高效决策和精准施策的能力提升。我国应对突发公共卫生事件的财税政策正稳步优化并成为国家治理现代化进程中不可或缺的“助推器”。

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