资源型城市可持续发展的税收政策研究

资源型城市可持续发展面临的问题,主要表现在资源枯竭与城市经济单一,城市管理与地方财政收入减少,资源开发与城市环境质量建设不协调,经济发展与城市基础设施投入成反比,技术落后与人才吸引力差,失业率高与就业压力大,收入水平较低与社会保障工作落后等方面。应建立鼓励资源型城市可持续发展的税收政策体系,进一步完善鼓励资源节约、有利于保护环境、激励技术开发和设备更新、吸引人才、鼓励就业、增强社会保障等多项税收政策。

Research on the tax policy of sustainable development of resources city

The sustainable development of resources city faces the question mainly displays in the resources depletion and the urban economy is unitary, the city management and the local finance income reduce, the development of resources and the quality construction of urban environment is uncoordinated, the economical development and the city infrastructure investment is in reverse proportion, technical backwardness and the talented person attraction are bad, unemployment rate higher than the employment pressure high, the income level is low and so on social security low. Should establish the tax policy system of encouraging resources city sustainable development the tax policy system, further consummates encouragement resource conservation, is advantageous to protect environment, drive the development of technology and the equipment renews, attracts the talented person, encourage employment, enhance social security and so on many tax policy.