A Case Study On The Dilemma And Outlets Of Local Tax Collection And Management In Resource Based Areas Under The New Normal

National Development and Reform Commission released the definition and classification of China’s resource-based cities in 2002,to determine a total of 118 resource-based cities in China,11 of that are in Shanxi Province.Especially of the 60 typical resource-based cities,there are 8 in Shanxi Province.Thus we can see that Shanxi Province is typical coal resource area in China.As one of the cities represented by coal economy in Shanxi Province,the City S,relying on the coal resources,has developed rapidly during the first ten years of the 20 th century,showing a brilliant scene.However,after the period of the "golden decade" of the coal industry,the coal-tax revenue sharply declined,mainly due to the continuous declining of coal price and the falling corporate profits.With the pressure of economic downward increased gradually,the impact of slowing economic growth appeared from outward appearance to inner essence.Under the new historical background,it is of great strategic significance to deal with the "new normal" actively for the resource-based cities represented by City S in Shanxi Province.In this paper,we take City S,a typical resource-based city in Shanxi Province,for example,to discribe the importance of local tax for its economy using quantitative and qualitative analytic methods to summarize the data.This paper also analyzes the importance and urgency of strengthening the local tax collection and management under the new economic situation.In recent years,the local tax is troubled by the situation of the reduction of tax sources,the policy of taxation according price and replacing business tax with value-added tax,and also the contradiction between the age structure and the technical requirements in modern tax work.The local taxation bureau of city S has taken some positive measures and also has achieved some success.This paper puts forward practical suggestions to solve the difficulties from six aspects and has certain positive significance to promote a healthy development of local tax in future for resource-based areas.