关于山西资源型经济综改试验区财税政策改革的思考

资源型经济转型需要发挥政府的主导作用,构建与综改区相适应的财税政策体系,强化资源的节约集约利用和生态环境保护,促进资源型地区的产业结构升级和可持续发展,对于山西省的转型跨越发展意义重大。在山西省财政收入总量和结构现状分析基础上,探析当前制约山西省资源型经济转型发展的各种矛盾和问题,针对性地提出了山西省财税政策改革的政策建议。

Reflection on Finance and Tax Policy of Shanxi Province as the Experimental District of Comprehensive Reform on its Economic Transformation from Resource Type to Other Types

The transformation of Shanxi Province’s economy from resource type to other types needs the guidance of the government.It’s significant for Shanxi Province to construct the finance and tax policy correspond to its role of the experimental district of comprehensive economic reform,to economize on and intensively use its natural resources,to protect its ecological environment and to promote its industrial structure as a district whose economy depends mainly on its natural resources and to promote its sustainable development.Based on the analysis of the gross revenue of the province and the current situation of its structure,the article probes into and analyzes the various problems that restrain the province’s economic transformation and development from resource type to other types,the article comes up with suggestion as to the province’s reform on its finance and tax policy.