The Research Of Tax Policy That Promote The Ecological Protection Of Emerging Resource-Based City

At present, there are 262 resource-based cities in our country. Some of them have imbalance of industrial structure and ecological destruction problem. This article takes ordos as example, researches appropriate tax policy that can promote the ecological protection of emerging resource-based cities.Resource exploitation gives ordos several ecological problems : first, the coal mining uses a lot of water and pollutes water. Second, coal plants exhaust a lot of CO2, SO2 and dust.Third,coal gangue piles occupy vast land and pollute environment.Finally,the underground coal mining causes surface subsidence.Some defects in current tax system go against resource-based cities’ ecological protection: first, the absence of environmental protection tax leads to local environmental funds insufficient.Second,the system of resource taxes and fees need reform.Third, some preferential tax policies in town land royalities aren’t conform to the society.Combine international experience with domestic situation, this paper puts forward following suggestions :First, reform resource taxes.Take water, forest, grassland into taxation scope, promote resources tax change from current amount of taxation to ad valorem taxation.Second,adjust town land royalities preferential treatment.Third, begin to collect environmental protection tax.Fourth, use tax policy to promote industry transformation of resources cities.To sum up, this article is based on the protection of resource cities, draws lessons from successful experience of domestic and foreign.Hope the conclusion can promote ecological protection in emerging resource-based cities.