恢复和振兴灾区经济是灾后重建工作的重中之重,经济法在应对恢复和振兴灾区经济这种非常规性问题上也可以起到重要的作用。恢复和振兴灾区经济应当制定科学、合理的经济恢复和振兴规划;制定积极有效的财政政策;合理实施税收优惠,利用税收政策激励投资;合理分担损失,促进金融竞争与创新、公平分享金融资源,从而实现财政法、税法和金融法等经济法在恢复和振兴灾区经济中的功能。 Restoring and revitalizing the economy in the disaster-hit areas is the most important task in post-disaster reconstruction. Economic laws can also play an important role in coping with the unconventional issues of recovering and revitalizing the economy in the affected areas. To revive and revitalize the economy in the disaster-hit areas, a scientific and reasonable plan for economic recovery and rejuvenation should be drawn up; a proactive and effective fiscal policy should be formulated; tax incentives should be rationally implemented; taxes should be used to stimulate investment; losses should be rationally shared; financial competition and innovation should be promoted; fair financial resources should be shared; In order to achieve the financial law, tax law and financial law and other economic law in the recovery and revitalization of disaster economy function.