Resource-dependent Areas Of Tax Policy In Transition And Development

China is a very uneven distribution of resources in the country. In recent years, some regions rely on resource endowment made rapid economic growth, but followed a series of problems such as irrational industrial structure, environmental pollution and seriously ecological damaged, which is resource-based regional development raised new problems. Local income tax as the main source of local economic regulation has a crucial importance.In this paper, based on sustainable development theory, externalities and public goods theory, first, analyzed transformation of resource-dependent development of the regional need for and feasibility; second, introduced the resource-dependent regions of the tax situation, mainly related to resource tax , value-added tax and income tax, noting that the current tax system in transition in resource-dependent regions in the problems and causes; again, learn from Australia, the United States and other countries, resources tax, and the French Lorraine and the Kyushu region of Japan's Fiscal Policy in Transition experience; finally, the region of transformation of resource-dependent development of tax policy proposals, focused on the reform of resource tax, and value-added tax and income tax benefits to the resource-based regional tilt, the other a reasonable allocation of shared taxes and local taxes for the resource-based Regional restructuring and development has important implications.However, tax policy still has its limitations and must be equipped and the corresponding industrial policy, fiscal policy, transfer payment policy, to more comprehensive and sound to promote the steady transformation of resource-based regions.