基于S-CAD方法的支持疫情防控税收政策评估：以山东省为例

在新型冠状病毒肺炎疫情爆发的特殊时期，我国组织一切人力物力财力进行疫情防治。为支持新型冠状病毒感染的肺炎疫情防控工作，党中央国务院迅速针对此次疫情做出决定，制定一系列公共政策，发动一切力量，众志成城，共同抗疫。在此期间各级政府积极推出并落实一系列支持抗疫的税收优惠政策。各地政府根据中央下发的文件精神，迅速采取措施，宣传防疫工作，严格要求居民自我隔离，避免公共场所聚集。山东省政府响应中央号召，深入贯彻习近平总书记的讲话精神，下发了山东省《关于认真落实新型冠状病毒肺炎疫情防控有关税费政策的通知》文件。本文采用S-CAD政策评估方法对《山东省关于认真落实新型冠状病毒肺炎疫情防控有关税费政策的通知》的进行评估，检验该政策文件的逻辑性、必要性、充分性，希望能够根据评估结果提出一些优化建议，从结果中获得经验方法，为政策的制定提出建议，使政策制定更加有效、完善。
关键词：新型冠状病毒肺炎疫情；公共政策评估；S-CAD政策评估方法
Evaluation of tax policies supporting epidemic prevention and control based on S-CAD method: take Shandong Province as an example
ABSTRACT
During the special period of COVID-19 outbreak, China organized all human, material and financial resources to carry out epidemic prevention and control. In order to support the prevention and control work of novel coronavirus pneumonia epidemic, the CPC Central Committee and the State Council made a decision in response to the epidemic quickly, formulated a series of public policies, and mobilized all forces to unite as one to fight the epidemic. During this period, governments at all levels actively introduced and implemented a series of preferential tax policies to support the fight against the epidemic. In accordance with the spirit of the document issued by the central government, local governments quickly took measures to publicize epidemic prevention work, strictly required residents to isolate themselves and avoid gathering in public places. In response to the call of the central government, Shandong provincial government has deeply implemented the spirit of General Secretary Xi Jinping's speech and issued the Shandong Provincial Notice on Implementing Tax Policies Related to COVID-19 Epidemic Prevention and Control. By S-CAD policy evaluation method for the shandong province about implementing COVID-19 epidemic prevention and control of tax and fee policy notice of assessment, the logic of inspection the policy documents, necessity and sufficiency, hope to be able to according to the evaluation results put forward some Suggestions for optimization, gain experience from the method, for the future Suggestions are put forward, make policy more effective and perfect.
Keywords: COVID-19 outbreak; Public Policy Assessment; S-CAD policy method
目  录

一、 引言 1
二、 S-CAD视角下山东省支持疫情防控税收政策评估分析 1
（一）山东省支持疫情防控税收策概述和现实背景 1
1. 设定参照点——参与者、时刻和事项的特性 3
2. 在某个时刻从某个参照点去评估——政策的目标手段和结果 4
(1) 前提 / 立场（Premises and St-ances） 4
(2)政策目标（Goal） 4
(3)政策手段（Strategy）。 4
(4)预期结果（Result） 6
1. 一致性：逻辑分析 6
(1) 前提/立场与目标的一致性分析 6
(2) 目标与手段的一致性分析 7
(3) 手段与预期结果的一致性分析 7
2. 充要性：经济分析 7
(1) 目标对价值的充要性分析 8
(2) 手段对目标的充要性分析 8
(3) 预期结果对手段的充要性分析 8
3. 依赖性：政治/实践分析 8
(1) 法理分析 9
(2) 实施分析 9
三、 S-CAD视角下山东省支持疫情防控税收政策问题分析 9
（一）忽略了普通企业的利益 10
（二）政策力度不够 10
（三）缺少多部门联动 10
四、 S-CAD视角下山东省支持疫情防控税收政策评价 10
（一）税收政策问题解决方法 10
1. 加大政策力度 10
2. 扩大政策惠及面 11
3. 进一步缓解中小企业税收压力 11
（二）税收政策评价 11
参考文献 12

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