The Research On The Taxation Policies Of Promoting Sustainable Development Of Resources Cities

Resource cities are the important department of our country's city economy, 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 Resources cities in China have Provided the massive energy and minerals for the national economical development and construction. But, with the excessive exploitation of resources,the reserves are basically exhausted, which has been the bottle-neck of economic development and the survival and development of the resource cities.faces the serious threatment. The resource cities could go out of their predicament, realize sustainable development,will directly affect the development of The resource cities in the future.We use the means of taxation to support resource cities to achieve sustainable development,is the common ways in many countries,it is the inevitable choice for our country.The first part mainly elaborated research background and meaning of the paper and summary domestic and foreign research present situation. Put forward the research method and basic frame.The second part mainly elaborated the relation of Tax policy and the sustainable development of resource type city. And the correlation theory about Taxation promotes the sustainable development of resource type city.The third part mainly elaborated the current situation of the development of resource type city and the main problems in present,thus put forward the necessity of sustainable development of Resource type cities.The forth part, through research western countries'practice process which using tax policy to promote the sustainable development of resource type cities, Mainly research the development progress and main contents. Summarize some views,which views role of enlightenment for the situation of the development of resource type cities.The fifth part of the core of the whole,mainly put forward the corresponding suggestions on tax policies for the sustainable development of resource type cities. This text regards sustainable development problem of the resource cities, involving integration qualitative with quantitative, combination empirical analys is with standard analysis and system analysis, This text analysis sustainable development factors of resource cities, such as 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 region of sustainable development issues,with fiscal and tax policy. Including:reform relevant tax categories such as corporate income tax ,resource tax ,value-added tax;levying of environmental tax, taken the lead in levying social security tax,etc .Through this reform ,we hope to beneficial to the resource type of realizing sustainable development.