摘要
政府类消费券是应急财政支出的重要手段,在疫情期间为应对消费低迷、鼓励消费、恢复经济发挥关键作用,缓解疫情所带来的消费能力下降问题。但由于我国对政府类消费券尚缺乏专门的成文法细微指引/规制,致使政府类消费券在发放、使用及管理过程中仍存在多种问题,包括但不限于:投放平台选择不当导致垄断发生、合约商户选择标准不明确、不同地区发放消费券的差异化扩大贫富差距、消费券回收清理程序欠缺导致财政资金的浪费等等。故本文将系统梳理政府类消费券的起源与晚近实践,以求破除政府类消费券的生疏面向,并以惯常存在的法律问题为靶向,针对性提出切实可行的解决对策。最终,为后疫情时代政府类消费券的功能发挥提供支持。
Government consumer vouchers are an important means of emergency fiscal expenditures.During the epidemic,they play a key role in responding to sluggish consumption,encouraging consumption,and restoring the economy,and alleviating the decline in consumption power caused by the epidemic.However,due to my country’s lack of specific statutory fine guidelines/regulations on government consumer vouchers,there are still many problems in the issuance,use,and management of government consumer vouchers,including but not limited to:improper selec⁃tion of platforms to launch monopolies,The selection criteria of contract merchants are not clear,the difference in is⁃suing consumer vouchers in different regions has widened the gap between rich and poor,and the lack of procedures for the recovery and cleaning of consumer vouchers leads to a waste of fiscal funds.Therefore,this article will sys⁃tematically sort out the origin and recent practice of government consumer vouchers,in order to break the rusty as⁃pect of government consumer vouchers,and take the usual legal problems as the target,and put forward practical and feasible solutions.In the end,it will provide support for the function of government consumer vouchers in the post-epidemic era.
作者
张笑然
薛前强
Zhang Xiaoran;Xue Qianqiang
出处
《南海法学》
2021年第3期105-111,共7页
The South China Sea Law Journal
基金
中央民族大学校级青年教师科研能力提升计划项目“少数民族企业应对社会突发紧急公共事件法律机制研究”(项目编号:2021QNPY60)。
关键词
政府类消费券
财政资金
监督权
宏观调控
Government consumer vouchers
fiscal funds
supervision power
macro-control
