促进资源型城市产业转型的税收政策（Tax policy to promote industrial transformation of resource based cities）.doc

促进资源型城市产业转型的税收政策（Tax policy to promote industrial transformation of resource based cities） Tax policy to promote industrial transformation of resource based cities Tax policy to promote industrial transformation of resource based cities 2008-12-20 15:15:35 Resource based cities are rising or developing because of the exploitation of mineral resources, and their resource-based industries occupy a large proportion in the industry. Some, with much land and few people the high mobility of the state may take exhausted people and decliningquot practices, and Chinese is a large population but the city level is not high in the country, and many resource-based city, such as Fushun, Benxi, Fuxin, Panjin city has a population of more than or close to 1 million this city, caused by the waste is inconceivable. So, from the reality of the Chinese, to a series of economic and social problems fundamentally solve many resource-based city economic development appeared slow and unemployment, the deterioration of ecological environment, sustainable development. We must develop the replacement industry and realize the industrial transformation of the city. Under the market economy system, tax policy is the main policy tool of the government. In order to promote resource-based cities to achieve industrial restructuring, the government needs to raise funds through it, but also through it to encourage all types of enterprises to take the initiative to participate. This article mainly discusses the tax policies to promote the industrial transformation of resource-based cities from these two aspects, which are corresponding to the following tax return for resource based cities and reform of value-added tax in resource-based cities. 1, give tax return to resource-based cities The so-called tax return, refers to the central and provincial government in resource type city taxes, including resource-based enterprises VAT and generalized resource tax (i.e. the current resource tax, mineral resourc