| 促进资源型城市产业转型的税收政策 |
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| 引用本文： | 钱勇,赵静. 促进资源型城市产业转型的税收政策[J]. 辽宁工程技术大学学报(社会科学版), 2004, 6(5): 487-489 |
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| 作者姓名： | 钱勇 赵静 |
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| 作者单位： | 东北财经大学,产业组织与企业组织研究中心,辽宁,大连,116025;阜新县地方税务局,辽宁,阜新,123000 |
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| 基金项目： | 辽宁省教育厅资助项目(202294447) |
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| 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。
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| 关 键 词： | 资源型城市 产业转型 税收政策 消费型增值税 |
| 文章编号： | 1008-391X(2004)05-0487-03 |
| 修稿时间： | 2004-04-09 |
Tax policies for promoting industrial transformation of resource-based cities |
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| QIAN Yong,ZHAO Jing. Tax policies for promoting industrial transformation of resource-based cities[J]. Journal of Liaoning Technical University(Social Science Edition), 2004, 6(5): 487-489 |
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| Authors: | QIAN Yong ZHAO Jing |
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| Affiliation: | QIAN Yong~1,ZHAO Jing~2 |
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| Abstract: | 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. |
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| Keywords: | resource-based cities industrial transformation tax policies consumption type VAT |
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