Research On The Fiscal And Taxation Policies Of The Economic Transformation Of Resource Based Cities

The excessive dependence on natural resources,the non renewable resources and the irreversible nature of resources,all of which determine the necessity of economic transformation of resource-based cities.The economic transformation of resource based cities is not only a worldwide problem,but also a theoretical and practical problem in our country at present.With the rapid development of our country's economy,many resource-based cities have appeared the phenomenon of "mine exhausted city decline".The contradiction between the development of social economy and the exhaustion of resources is becoming more and more serious,which leads to a series of economic,social and environmental problems,which has seriously affected the development of economy and the stability of society.Under the new normal economic,resource-based cities to accelerate economic transformation and upgrading is to deal with the three overlay,maintaining social and economic health and sustainable development of important initiatives.If the resource-based cities transformation is not timely,may lead to a series of social problems such as confusion.Therefore,to promote the economic transformation of Resource-based City,is not only necessary for the transformation of economic development,realize the sustainable development of resource type city,but also speed up the important part of China's economic transformation and upgrade,in addition,is also a necessary path of socialist modernization.Because of the particularity of resource,the development of the resource-based city itself is a typical market failure phenomenon,in such a case,government intervention has become an indispensable means of development of resource-based city.The government can guide the social,environmental and economic development of resource based cities by means of explicit fiscal and taxation policies,in order to realize the transformation of resource based cities.In China's current macroeconomic downturn and a large number of resources to reduce the demand for goods,the national energy strategic adjustment in the background,the resource-based cities should take the initiative to adjust the industrial structure,promote the transformation and upgrading of the city.In the economic transformation of Resource-based City,the government mainly rely on the effective institutional arrangements to play its role in economic development,fiscal and tax policy as one of the effective means of regulation,how to play on the economic transformation of resource-based city regulation,is the urgent need to study and solve the problem.The performance of the pilot in Tongling city in the resource-based city's evaluation,for two consecutive years ranked excellent grades.This paper selects Tongling city as a typical case to start the analysis,which has a significant reference for other resource-based cities in China's economic transformation.First of all,the paper collate and summarize the current domestic and foreign scholars in the economic transformation of resource-based cities in the study of the literature,to provide a theoretical basis for the analysis of the following.Secondly,this paper describes the related concepts of resource-based cities in detail,and expatiates on the distribution of resource-based cities in our country,the present situation of development and the relevant theories of fiscal and taxation policies to support the economic transformation of resource-based cities.In addition,based on the analysis of the relationship between economic transformation and fiscal policy of resource-based cities,the author elaborates the difficulties in the development of resource-based cities in Tongling City,from the current fiscal policy analysis of the factors which restrict the sustainable development of Tongling City,such as financial transfer payments,the compensation mechanism of resources development to improve the development of alternative industries,the lack of support of the fiscal policy,fiscal financing channel is narrow,the difficulty of the implementation of the resource tax,enterprise income tax,value-added tax,environmental tax to be perfect.Also,through the study of Lorraine in France,Japan,Kyushu,Germany's Ruhr region to promote fiscal policy transformation of Resource-based City,summing up the experience and draw some of the Tongling City Economic Transformation of Resource-based City enlightenment,such as direct support measures,provide preferential taxation policies,give full play to the government's macro regulation and control,the establishment of a special fund.On the basis of the above analysis,combined with the city of Tongling in the economic situation,from the government's point of view,put forward to promote resource-based city economic transformation of fiscal policy recommendations,including: increase financial transfer payments,broaden the financing channels and improve the support of the government policy of "three mechanisms",accelerate the reform of resource tax the work,increase the enterprise income tax support,the implementation of value-added tax preferential policy,adjust the tax Liucheng proportion,the timely introduction of environmental protection tax.Through the above reform measures,in order to be able to help the transformation and sustainable development of Tongling city.