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Ours is a very uneven distribution of national resources , in recent years , some areas dependent on natural resources and achieved rapid economic growth, but with it came a series of problems , such as irrational industrial structure , environmental pollution and ecological destruction and serious , which is resource-based regional development presents new challenges. Tax as the main source of local revenue , regulating the local economy has a vital significance. In this paper, the theory of sustainable development , externalities and public goods theory, first restructuring and development of resource-dependent areas of the necessity and feasibility analysis ; Secondly, the introduction of resource -dependent tax status of the region , mainly related to resource tax , VAT and income tax , while noting that the current tax system in resource-dependent region in transition problems and causes ; once again , learn from Australia, the United States and other countries, resource tax , and the French region of Lorraine and Kyushu, Japan 's fiscal policy in transition experience ; Finally, our country to the restructuring and development of resource-dependent areas of tax policy recommendations focusing on resource tax reform , as well as VAT and income tax concessions to the resource-based regional tilt, another reasonable allocation of shared taxes and local taxes for the resource-based regional restructuring and development also has important implications. However, the tax policy still has its limitations , it must meet the appropriate industrial policy , fiscal policy , etc., can be more comprehensive, healthy promote the steady transformation of resource-based regions .
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