Research On Fiscal Policy For Promoting Coordinated Development Of Eco-Eco-Social

General Secretary Xi stated in the report of the 19th National Congress that it is necessary to the sustainable development strategy unswervingly.So,how to achieve the "ecological-economic-society" coordinated development of coal resource-based cities is an important part of China's sustainable development strategy.There are most of China's coal resource-based cities emerged and developed in the era of planned economy,and these cities contributed important strength to national construction and achieved brilliant achievements in social and economic development.However,with the exploitation of resources,there are many problems exposed gradually,such as resource depletion,serious environmental pollution,imbalanced industrial structure,weak economic growth,imperfect urban functions,lack of talents,and so on,which made most coal resource-based cities facing development difficulties.In the important stage of building a well-off society in China,it is necessary to solve the problem of coordinated development of coal resource-based cities.This paper conducted in-depth on how to promote the coordinated development of coal resource-based cities,and put forward to targeted fiscal policy recommendations.The paper explores the coordinated development of coal resource-based cities by Comparative analysis and statistical analysis.Firstly,defined the concept of coal resource-based city and coordinated development,that is to say,relying on the development and processing of local coal resources to build or develop,and the coal mining industry as a pillar industry,and the city with coal or its primary processing products output as the main functional characteristics.Then,analyzed the theoretical basis of fiscal policy to promote the coordinated development of coal resource-based cities.On this basis,the paper constructed the "ecological-economic-society"coordinated development index system of coal-resource city,and the weight was determined by the objective entropy method,and followed by 27 major coal resource-based cities in China in 2006-2016.The coupling coordination degree was measured and analyzed at the national,regional,provincial and municipal levels,and the coordinated development trend of major coal resource-based cities was studied from various angles.The results show that:(1)the coal resource-based cities are in a state of mild imbalance and on the verge of dysfunction basically in the past 11 years,but the cities and the country are showing a trend of gradual coordinated development;(2)the coupling degree of coal resource-based cities is presented that the west higher than the east and the east higher than the middle.Next,there are many problem of coordinated development of coal resource-based cities pointed out based on the measured results.In order to explore the policy effect of the coordinated development of coal resource-based cities,we sort out the main fiscal policies of resource-based cities in China firstly,and then use the stata software to carry out Tobit regression analysis on the fiscal policies affecting the coupling degree of coal-based cities in China.The empirical results show that tax revenue,social security and employment expenditure,education expenditure,agriculture and forestry water expenditure,economic development level and industrial structure have a significant impact on the coupling coordination degree,and the intensity of science and technology has no significant impact on the coupling coordination degree.The analysis of the influencing factors of this development is also the innovation of this paper.Then,according to the regression results,the reasons for the existing policies restricting the coordinated development of coal resource-based cities are further analyzed and financial policy recommendations are proposed,that are the local financial resources are unreasonable,the central and local tax rights are unclear,and the input structure is single.Last but not least,the recommendations are as follows:appropriate financial autonomy for local governments,increase social security and employment expenditures,increase local education expenditures,increase agricultural and forestry water expenditures,and optimize the direction of financial subsidies.The proposal of these policy recommendations is of great significance for China's coal resource-based cities to break free from bondage and achieve the coordinated development of"ecology-economic-society" ultimately.