A Study On The Tax Policy In The Process Of New Urbanization In China

China really entered the stage of large-scale urbanization is only from the beginning of reform and opening up, and with the gradual deepening of China’s industrialization process. In 2014, the central government announced the planning strategy and puts forward some concrete requirements for China’s new urbanization, tax policy in the process has also been given an important role.At first, this paper simply reviews the study of urbanization at home and abroad, and analyze the mechanism of action of the tax revenue for supporting urbanization from the external effects public management theory and the growth pole theory in economics and the tax wedge theory, Laffer curve in the theory of tax, then we review the process of urbanization and the related tax policy, and analyze the problems exposed during the process in detail, Discussed the five development stages and the tax policy in these historical stages from the founding of new China to the new urbanization, and analyze four problems exposed during the process of urbanization, including the low level of urbanization,narrow path of development, unreasonable structure and unsustainable development in detail, after this, we review and analyze the tax police in guiding the industry development, weakened the regional difference of urbanization, solving the low-income people living difficulties, promoting employment, resource conservation, environmental protection, and also points out some problems including the related tax policy in the urbanization development of macro tax burden is heavy and unfair, the regional preferential tax too much, industry development direction is unknown, lack of encouragement for energy conservation and emission reduction, and the local tax system is not perfect., finally, according to the target and requirement of the development of new type of urbanization, we provide some advice for supporting urbanization and realizing the sustainable development from tax burden, tax structure, the local tax system, tax preferential policiesIn this paper, we do research by using data analysis, literature research, logical analysis and other methods. New type of urbanization is set by one of the important strategy for China’s economic and social development, is attention at home and abroad, due to the short time, we do not put much attention to tax policy for supporting urbanization. In this paper, tax policy plays a very important role to support the new urbanization construction as a regulation tools. But due to personal level restrictions and the complex tax policy, this paper only analyzed part of the tax policy, the comprehensive consideration of tax policy support is still lacking, especially the tax collection and management reform perspective are not involved, but because of "the establishment of the local tax system camp to add" has yet to be determined, these problems will be learned in the future.