Study on tax administration design and management of incentive emergency response to public health emergencies in response to COVID-19

The COVID-19 epidemic in 2020 has caused great harm and loss. Finance and taxation departments have timely introduced a series of new policies to support the "six guarantees" and "six stability", which have highlighted the incentive effect. The research shows that China should establish a tax emergency mechanism, improve the public fiscal and tax emergency management system, and constantly improve the prevention and control ability of public emergencies such as epidemic. In view of this, from the perspectives of sudden public health events and to control the new crown outbreak response design and management as the research object, tax for a year new crown epidemic prevention and control of tax design and management of systemic and forward-looking, issues of tax fairness and justice are put forward to strengthen the emergency duty politics top-level design, optimize the content of tax, pay attention to the combination of tax, improve the emergency countermeasures and suggestions such as tax measures.