The Research On Fiscal And Tax Policy On Sustainable Development Of Resources Cities In Northeast Area

Resource cities are the important department of our country's city economy, district economy and even the whole national economy; meanwhile they are the main supplying areas of the natural resources and material needed by the nation's economy construction. The northeastern is the area which resource type cities of our country relatively concentrate, with the excessive exploitation of resources, the reserves are basically exhausted, the position advantage of this area obviously drops, the survival and development of the resource cities faces the serious threatment. Northeastern resource cities could go out of their predicament, realize sustainable development, will directly affect the regional and sustainable development of the country. We use the means of fiscal and taxation to support resource cities to achieve sustainable development, is the common ways in many countries, it is the inevitable choice for our country.This text regards sustainable development problem of the resource type city, on the basis of analyzing dynamic relation mechanism between resource type sustainable development and regional fiscal and taxation policy of city, resource cities in northeast face the severe situation and difficulty. This text analysis sustainable development factors of resource cities in northeast, such as imperfect financial compensation system, lack of fiscal policy to support the development of alternative industries, efforts of financial transfer payment is not enough, corporate income tax, resource tax policy remain to be complete, the tax systems of ecological environment protection and construction are scarce. Draw on successful experience and lesson of domestic and international resource type city's development for reference, attempt in terms of government, resolve resource-based cities in the northeastern region of sustainable development issues, with fiscal and tax policy. Including: resource development to improve the compensation mechanism, declining industry assistance mechanisms and alternative mechanisms for industry to support; efforting to increase fiscal expenditure choices, focusing on improving urban infrastructure to support industrial restructuring projects, paying attention to personnel training with technology import, and protecting the environment etc: widen the financing channel of resource cities, strengthen the local bond to resource cities, transition fund financing mode; reform relevant tax categories such as corporate income tax, resource tax, value-added tax; levyen of environmental tax, taken the lead in levying social security tax, etc. Through this reform, we hope to beneficial to the Northeast resource type of realizing sustainable development.