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本文以典型的煤炭资源型城市府谷作为案例进行分析,首先从府谷发展面临的问题入手,重点研究当前府谷县在改革转型中税收政策效应,分析税收政策积极作用,梳理现行税收政策不足与弊端。将资源型城市改革转型的理论和方法与府谷的社会经济发展实际情况进行结合,研究当前资源型城市改革转型中税收政策存在的不足,进而为我国经济新常态下促进资源型城市供给侧改革税收政策提出更加科学且具有可操作性的完善意见。
In this paper, a typical coal-based city, Fugu, is analyzed as an example. First, the author starts with the problems facing Fugu development, focusing on the effect of tax policy in the reform and transformation of Fugu County, analyzing the positive effect of taxation policy and combing with the current taxation policy And disadvantages. This paper combines the theory and method of transformation of resource-based city reform with the actual situation of social and economic development in Fugu to study the deficiency of taxation policy in the current reform of resource-based cities, and then provides the supply-side reform of resource-based cities in the new normal of economy in our country Tax policy put forward more scientific and operable sound advice.