Research On Fiscal Law&Taxation Law Of China’s Response To Natural Disasters

Natural disasters are unchangeable nightmare for human beings, which broughtmany devastating impact to mankind, resulted in a large number of casualties andsevere economic losses. China is one of the countries with the most serious naturaldisasters in the world. Especially in the year of2008, China has successively sufferedfrom snowstorms, earthquakes, drought, mudslides and other natural disasters. Itcaused huge casualties and economic losses, greatly holding back the economicgrowth. The frequent occurrence of natural disasters make it impossible tounderestimate the importance of disaster prevention and relief, also come to realizethat government can play a huge role in responding to natural disasters. Fiscal law&taxation law is undoubtedly an important way for the government to deal with naturaldisasters, that is why the author choose this topic. Therefore, the author focuses onnatural disasters under the perspective of fiscal law&taxation law, sorting out relatedlaws and regulations, putting forward some suggestions with the help of the foreignlegislation, in order to promote the development of our country’s disaster preventionand relief.With the integrated use of empirical analysis, specification analysis, qualitativeanalysis, comparative method, inductive analysis and other research methods，thispaper is divided into five parts.ChapterⅠdescribes the basic situation of China’s natural disasters. First, theauthor introduces different definitions of disaster and defines the scope of this study. Second, the author analyzes the type and characteristics of China’s natural disasters.Finally, history and general overview of the natural disasters in China are brieflyintroduced, indicating the severity of the losses caused by natural disasters in recentyears.ChapterⅡanalyzes the probability of using fiscal law&taxation law torespond to natural disasters. Firstly, the author discusses the theoretical basis fromthree aspects: economic basis, social law basis and fiscal law&taxation law basis.From establishing early warning mechanisms of disaster prevention, promoting thetechnological process of disaster prevention and relief, accelerating post-disastereconomic recovery and improving the development of disaster prevention and relief,it clearly shows that fiscal law&taxation law can play an important role in dealingwith natural disasters.Chapter Ⅲ analyzes fiscal law&taxation law of China’s response to naturaldisasters. The author comprehensively and completely sorts out the related laws andregulations about disaster prevention and relief under the perspective of fiscal law&taxation law and points out the shortcomings and problems of the issue.Chapter Ⅳ is the reference of fiscal law&taxation law about disasterprevention and relief in foreign countries. This chapter mainly discusses thelegislation in the USA and Japan and sums up the part which is worth learning for ourcountry.Chapter V is the further improvements of the issue. Based on the discussion ofthe preceding chapters, the author puts forward some improvements under theperspective of fiscal law&taxation law in order to do a better job in disasterprevention and relief.The innovation of this paper is as follows. Firstly, the author discusses China’sresponse to natural disasters under the perspective of fiscal law&taxation law.Secondly, the author almost sorts out all the related laws and regulations aboutChina’s response to natural disasters under the perspective of fiscal law&taxationlaw, which makes it is easy for us to have a clear grasp of the system from theperspective of fiscal law&taxation law.