Study On Tax Policy Of Sustainable Development Of Resources City

As a special type of city, resource-based cities have a specific industrial structure. Due to the high dependence on resources, they would inevitably enter a recession after the expansion. With a series of problems such as environmental pollution, low employment rate, economic stagnation and other issues, they have always been a great concern of the party and the government. In 2013, the State Council issued The National Plan for the Sustainable Development of Resource-based Cities(2013-2020), a guideline for the development and transformation of resource-based cities.Based on the theories and practice at home and abroad, the present study explores the transformation of resource-based cities from the perspective of tax policies. Through literature review, case study and comparative analysis, the study probes into the correlation between taxation and sustainable development, and thus suggests a positive role of tax policies in the transformation. Taking Zaozhuang, a resource-exhausted city, as a typical case, the study presents the effects of tax policies – especially the structural tax reduction and Turnover tax-to-VAT change, discusses the positive role of tax policies in the city transformation and sorts out the limitations of the policies at the same time. In addition, it refers to success stories of foreign resource-based cities, considers the economy, society, resource and other relevant factors, probes into related theories and practice, and therefore proposes workable tax policies for the sustainable development of China’s resource-based cities.