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资源型城市转型已成为我国经济转型、城市发展的重中之重,税收政策在资源型城市经济转型中的协调和促进作用是其他政策所不可替代的。本文对资源型城市经济转型期的税收政策给予了全方位的规划和构建,对各个税种与经济运行系统间的关系以及税种之间的协调进行了分析和研究,具有较强的理论价值和现实意义。
The transformation of resource-based cities has become the top priority of China’s economic restructuring and urban development. The coordination and promotion of tax policies in the economic transformation of resource-based cities are irreplaceable by other policies. This paper gives a comprehensive planning and construction of the tax policy in the economic transition period of resource-based cities. It also analyzes and studies the relations among various tax categories and economic operation systems and the coordination among tax categories, which has strong theoretical value and reality significance.