作　者：熊伟
关键词：新冠肺炎疫情；疫情应对；政府消费券；政策目标；发放规则；法律检视；领域法学；经济复苏
摘　要：

为应对新冠肺炎疫情所带来的消费低迷和经济不振，各地政府纷纷筹措财政资金发放消费券，在资金预算、国库管理、兑付结算方面，需要财政法发挥规范和调节作用。以刺激经济为目标的消费券遵从效率原则，受经济法规范和调整，鼓励竞争式发券，宜设置消费门槛；以保障民生为目的的消费券遵从公平原则，受社会法规范和调整，不宜采用网上抢券的形式，也不宜设置消费门槛。从各地消费券的发行结构看，经济刺激类消费券占据绝对比重，纾困救济类消费券的金额非常小，折射出政府决策的真实意图。由于消费券的发行和兑付会影响市场竞争，国务院有关公平竞争审查的要求不容回避。目前各地都不允许消费券提现、找零和转让，且消费券有效期非常短，无须担心其冲击国家货币秩序。借助财政法、经济法、社会法、竞争法和金融法的多元规制，可以为政府消费券的发行和兑付提供指引。

 

Legal Review on Issuing Rules of Consumption Vouchers by China’s Local Governments Against the COVID-19 Pandemic

Xiongwei (Wuhan University)

 

Abstract In order to tackle depressed consumption and economy caused by the COVID-19 pandemic, many local governments in China raised public funds and issued vouchers to residents, which need to follow the restrictions of fiscal laws in capital budget, treasury management and payment and settlement. For those vouchers aiming at promoting economy, competitive issuing and consumption threshold can be introduced on the basis of efficiency rational, restricted by economic law. For those targeting at weakness recovery, vouchers should be distributed fairly to those most needed since the equality principle of social law should apply. In reality, most vouchers are related to economic stimulus, with very few of them related to poor reliefs, reflecting the real intention of local governments. Since the coupons would intervene market balance, it is necessary to introduce unfair competition review before the decisions are made. As consumption vouchers are not allowed to be withdrawn, changed or transferred, and their periods of validity is rather short, there is no need to worry that their issuing can impact our national monetary system. Multiple laws, including fiscal, economic, social, competitive and financial laws, are applied to provide guidance for the issuing and cashing of governments’ consumption vouchers.

Key words COVID-19 pandemic; pandemic prevention; public voucher; policy orientation; issuing rules; legal review; domain jurisprudence; economic recovery

 

■ 作者简介  熊  伟，法学博士，武汉大学法学院教授、博士生导师，新疆大学法学院院长，中国法学会财税法学研究会常务副会长；湖北 武汉 430072。

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