摘要
为了促进资源型城市实现产业转型,政府既需要通过税收政策筹措资金,又需要通过它来激励各类企业主动参与。主要从这两个角度探讨促进资源型城市产业转型的税收政策,分别对应于资源型城市的税收返还和增值税改革政策。税收返还不仅较好地兼顾效率与公平,而且相对于资源型企业税率降低政策更加有效;在资源型城市进行消费型增值税试点,促进其中的投资增长和企业的流入与发展。
By carrying out tax policies,the government is able to raise funds as well as encourage business organizations to participate in order to promote industrial transformation in resource-based cities.This paper discusses the tax policies for promoting industrial transformation of resource-based cities from above two perspectives.The main conclusions are:tax return is well to meet requirements of both economic efficiency and social equitableness simultaneously,and more efficient than the policy of reducing the tax rate of mining firms;and implementing consumption type VAT in resource-based cities as an experiment,to promote investment growth and firms' moving in and development in such cities.
出处
《辽宁工程技术大学学报（社会科学版）》
2004年第5期487-489,共3页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅资助项目(202294447)
