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资源型城市经济转型需要包括税收政策在内的各项公共政策扶持。税收政策的目的是建立资源型城市的资源开发补偿机制和衰退产业援助机制,在制定税收政策时,不仅需要考虑资源税、增值税和所得税的配套改革,还要考虑因税收优惠造成的地方财政减收问题。本文综合考虑以上因素,提出实行资源税优化、所得税激励、增值税转型及增加地方税收留成等政策建议。
The economic transformation of resource-based cities needs various public policy support including taxation policy. The purpose of the tax policy is to establish resource-based compensation mechanism for resource-based cities and the aid mechanism for the recession industry. When formulating the tax policy, we not only need to consider supporting reforms of the resource tax, value-added tax and income tax, but also consider the local fiscal Reduce the problem. Based on the above factors, this paper puts forward some policy recommendations, such as optimization of resource tax, income tax incentive, value-added tax transformation and local tax revenue retention.