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1、资源型城市可持续发展税收政策研究——以山东省枣庄市为例AbstractAsaspecialtypeofcity,resource-basedcitieshaveaspecificindustrialstructure.Duetothehighdependenceonresources,theywouldinevitablyenterarecessionaftertheexpansion.Withaseriesofproblemssuchasenvironmentalpollution,lowemploymentrate,economicstagnationandoth
2、erissues,theyhavealwaysbeenagreatconcernofthepartyandthegovernment.In2013,theStateCouncilissuedTheNationalPlanfortheSustainableDevelopmentofResource-basedCities(2013-2020),aguidelineforthedevelopmentandtransformationofresource-basedcities.Basedonthetheoriesandpracticeathomeandabroad,the
3、presentstudyexploresthetransformationofresource-basedcitiesfromtheperspectiveoftaxpolicies.Throughliteraturereview,casestudyandcomparativeanalysis,thestudyprobesintothecorrelationbetweentaxationandsustainabledevelopment,andthussuggestsapositiveroleoftaxpoliciesinthetransformation.Taking
4、Zaozhuang,aresource-exhaustedcity,asatypicalcase,thestudypresentstheeffectsoftaxpolicies–especiallythestructuraltaxreductionandTurnovertax-to-VATchange,discussesthepositiveroleoftaxpoliciesinthecitytransformationandsortsoutthelimitationsofthepoliciesatthesametime.Inaddition,itreferstosu
5、ccessstoriesofforeignresource-basedcities,considerstheeconomy,society,resourceandotherrelevantfactors,probesintorelatedtheoriesandpractice,andthereforeproposesworkabletaxpoliciesforthesustainabledevelopmentofChina’sresource-basedcities.Keywords:resource-basedcity;taxpolicies;sustainable
6、development2目录第1章绪论...................................................................................................................................11.1研究背景及意义..............................................................................................................11.1.1研究的背景.....
7、...........................................................................................................11.1.2研究的意义................................................................................................................11.2国内国外研究综述....................................