陕西产煤区资源型经济与税收关系研究——以黄陵县为例

陕西省主产煤区属典型的资源型经济,其显著特点是产业结构单一。因为经济发展在很大程度上受资源市场状况而定,故给经济和税收造成的风险较为集中。黄陵县在产煤区资源型经济条件下,市场价格变动会增加经济、税收的波动风险。为降低风险,必须扶持传统煤炭产业改造升级,优化产业结构,培育具备发展潜力的行业,同时要加强税源监控管理,提高税收征管质量。

Study on the Relationship between Resource-based Economy and Taxation in Coal Production District of Shaanxi——Taking Huangling County as an Example

The remarkable characteristic of resources -based economy in Shaanxi coal production district is a single industrial structure. Because of the economic development lies on resource market situation, the risk to the economy and tax revenue is more concentrated. Based on the data of Huangling County, the coal market price affects coal industrial output, GDP, and tax instability. In order to reduce the economic and tax risk, it＇s suggested： the support of traditional coal industry＇s transformation and upgrading; to optimize the industrial structure, and cultivate the non traditional industries with development potential; to strengthen the tax source management and improve the quality of tax collection and management.