Research On Tax Policy Optimization Of China’s Public Epidemic Prevention And Control Based On Quantitative Analysis Of Policy Texts

The SARS outbreak in 2003 and the COVID-19 outbreak in 2020 both showed a high degree of uncertainty in the process of development,and tax policies have always played an important role in the different stages of epidemic prevention and control.Risk is everywhere and integrating risk management into the tax sphere is crucial.Based on public risk theory,tax risk management theory and attention theory,this study aims to understand the core concerns of the government when formulating tax policies for epidemic prevention and control.Based on nine hundred and ten tax policy texts published by the central and local governments collected by Peking University Talisman database,frequency statistics and quantitative analysis were carried out from six dimensions: number of policy publications,types of policy texts,subject of policy publications,preferential tax categories,preferential measures and tax collection management,in order to realize the visualization of the text and reveal the temporal and spatial distribution characteristics of the text.In the process of quantitative statistics with the help of NVivo12 software,by comparing the tax policy texts of epidemic prevention and control during the SARS period and the novel coronavirus period,the general situation of policy evolution was found,and the common problems in the following five aspects were pointed out.The policy publication time is urgent,the policy effectiveness level is low,the policy tax types and measure design is single,the tax risk prevention and control measures are not perfect,and the amount of policy publication varies greatly between regions.Meanwhile,further learning from the experience of OECD member countries through the IBFD database,and combining with the national conditions of our country,we will make some reference for it.Finally,in view of the problems existing in the evolution of tax policies for public epidemic prevention and control,the paper seeks for optimization space from the following five perspectives: establishment of emergency plans,improvement of legal protection,improvement of tax policy system,establishment of normal tax risk prevention and control mechanism,and combination of local realities.