The Fiscal And Taxation Policy Research To Promote The Sustainable Development Of Aluminum Industry In China

Resources are the material basis for the economic and social development, but limited resources determines that it can’t be unrestricted and unconditional support national economic growth, therefore, to achieve intensive exploitation and efficient utilization of resources, develop circular economy, increase the intensity of overseas resources development become the necessary means to realize the sustainable development of resource industry in our country. Sustainable development is the focus of global economy development, the aluminium industry plays an important component in the national strategic security and national economic growth, the sustainable development of aluminum industry become one of the important components of China’s macro-economic sustainable development. Fiscal and taxation policies as one of the important tools of adjusting macroeconomic development, plays an important role in the process of national economic development. The sustainable development of aluminum industry also exist externalities, market failure, intergenerational equity, fiscal and taxation policies in promoting the sustainable development of aluminum industry in China can also play a role in the process.New structural economics points out that the main characteristic of modern economic development is ongoing technological innovation and structural change. The optimal industrial structure of an economy is able to make the economy in the domestic market and international market to achieve the strongest competitive industrial structure. The optimal industrial structure is decided by the economic comparative advantage, and the latter is decided by the endowment structure in the economy. Endowment structure of China’s aluminum industry, capital, human resources, technology has a comparative advantage, natural resources endowment do not have a comparative advantage, so what is it the connotation of sustainable development of China’s aluminum industry? In this paper, through study, the sustainable development of China’s aluminum industry should be based on global aluminum resource acquisition, rely on scientific and technological progress to promote more intensive exploitation and efficient use of resources, moderate development of aluminium smelting industry, out of backward production capacity, reasonable layout of the aluminum industry base at home and abroad, to meet the demand of national strategic security level. By reference to foreign fiscal and taxation policies to promote the development of resource industry, come to draw the taxation policy recommendations to promote the sustainable development of China’s aluminum industry.The text of which is in accordance with the contents of the structure is divided into four parts, six chapters. Among them, the first part includes chapter1and chapter2. Chapter1, introduction. This chapter mainly elaborated the selected topic background and significance, research status at home and abroad and with the sustainable development of aluminum industry are reviewed, the research methods and structure arrangement, the focus of the paper, the innovation points and deficiencies.Chapter Ⅱ, the aluminum industry sustainable development theory. This chapter from the Angle of resource aluminium industry has carried on the definition, theory of sustainable development, circular economy theory and industrial economics, economics of the new structure is reviewed and summarized, and put forward the meaning for the sustainable development of aluminum industry, aluminum industry, the development of circular economy, based on the new structural economics and industrial policies to the aluminium industry industry policy is obtained. These theories is to build a path to sustainable development of the aluminum industry in China rely on theoretical basis, aluminium industry sustainable development path is based on the theoretical basis to draw conclusions.The second part includes the third chapter. The relationship between the aluminum industry development and the fiscal and taxation policy are discussed. Papers from industry development of the priciples of economics, the positioning of the Government in the industrial Development discussed fiscal policy interventions basis for industrial development, and further proposed fiscal policy in promoting the sustainable development of industry in the mechanism of action. Based on the above discussion, further realization in the form of fiscal policy to play a role in the development of the aluminum industry discussed. These theories on the role of the government in the aluminium industry development, fiscal and taxation policy should be how to improve the sustainable development of aluminum industry provides a theoretical guidance.The third part includes chapter4. The fourth chapter, the world aluminum industry development present situation and the fiscal-taxation policy practice. Through the strategy of mineral resources in developed countries, the world aluminum industry development condition, the aluminum industry development situation in major economies and the global aluminium industry40years development research, concluded that the global aluminum industry development trend influence the development of aluminum industry of our country. In aluminum industry development in the process of the world, the developed countries experienced a large number of mining resources, a large number of consumption of resources, access to resources and overseas economic course of development of circular economy, and in the middle, form a complete set with appropriate fiscal and taxation policy makes the economic development mode change. The sustainable development of the aluminum industry in China has certain reference significance.The fourth part includes chapter5and chapter6. The fifth chapter, the realization path choice for the sustainable development of aluminum industry in China. Based on the research achievements of the fourth chapter, analyzes the current situation of development of aluminum industry in China, especially for the influence factors for the sustainable development of aluminum industry in China has carried on the thorough analysis, concluded that in the global aluminium industry environment, sustainable development of the aluminum industry in China need to stand in a global perspective to consider resource endowment, consumption, environment, moderate development of domestic production capacity, to foreign transfer capacity, development of aluminum recycling economy. Chapter6, promote the sustainable development of aluminum industry of our country’s fiscal and taxation policy Suggestions. Based on the research achievements of the third chapter and fourth chapter, according to the path choice for the sustainable development of aluminum industry in China, based on the relationship of the fiscal and taxation policies and industry development, and draw lessons from foreign experience, put forward to promote the sustainable development of aluminum industry in China fiscal policies and tax policies, regulations, supervision and advice.This article discusses the fiscal and taxation policy changes affect the sustainable development of resource industry problem, belongs to the category of the economics research. From the perspective of economics, fiscal and taxation policy to influence any economic behavior, belong to the state encouraged industry, fiscal and taxation policy are relatively easy, mainly reflects in the aspect of tax benefits; Which belongs to restricted industries, the tax will be relatively heavy, discuss the influences of the fiscal and taxation policy on natural resources, its aim is to improve the fiscal and taxation policies promoting the efficient utilization of resources, and for natural resources is to take the initiative to recognize the tendency of changes in the fiscal and taxation policy, do it for a rainy day, ahead of science and technology innovation, from passive to active to adapt to adapt to, so as to avoid the short-term effects of industrial development. This article from the perspective of economics, at the same time use the author many years experience in the aluminium industry and the accounting practice, standing in the Angle of national aluminum industry development of the natural endowment study should not be excessive development of aluminum industry in China, should be timely shift in industry at home and abroad, and then from the perspective of fiscal and taxation policies for the sustainable development of resource industry, perfection in promoting the sustainable development of aluminum industry puts forward the path selection of the fiscal and taxation policy, and earnestly solve the aluminium industry sustainable development.