基于东北资源型城市可持续发展的财税政策研究

The Research on Financial and Taxation Policy on Sustainable Development of Resources Cities in Northeast Area

东北地区是中国资源型城市比较集中的地区,随着资源开采的加剧,资源型城市的生存与发展面临严重威胁。资源型城市要实现可持续发展,既要充分发挥市场配置资源的基础作用,更离不开以政府为主导的财税政策在内的政策体系的支撑。而现行财税政策在财政补偿、支持接续产业发展、财政转移支付以及企业所得税、资源税、环境保护税等方面存在问题,不利于东北地区资源型城市可持续发展。建议通过建立政府支持机制、加大转移支付力度、拓宽融资渠道以及优化企业所得税、改革资源税、给予东北资源型城市增值税政策优惠、在东北试点率先开征社会保障税等措施,以支持东北资源型城市实现可持续发展。

The Northeast is the area which resource cities relatively concentrate in China, with the escalation of resource exploitation, the survival and development of the resource type city faces the serious threat. To achieve sustainable development, the resource cities should give full play to the basic function in the allocation of resources, support of the policy system including finance and tax.. The problems exist in such aspects as fi- nancial compensation, support connection industry development, financial transfer payment, corporate income tax, resource tax, resource environmental protection tax in the current finance and tax system, unfavorable to sustainable development of the resource cities of the Northeast. The thesis suggests to establish government supports the mechanism, increase the dynamics of transfer payments, widen financing channel, optimize enterprise income tax, reform resource tax, give value - added preferential policies to resource cities in Northeast, take the lead to begin the social security tax in the Northeast and so on, to support resource cities in Northeast achieve sustainable development.