Resource-based Sustainable Urban Development And Taxation Policies

Resources cities in China have provided the massive energy and minerals for the national economical development and construction, and have made the important contribution to heavy industry and the modernization. But in the recent years, there were lots of problems and difficulties in resources cities along with the mineral resources' reduction and drying up: the major resources weaken unceasingly; Industry structure was single; resources enterprises beard taxation and social responsibility heavily; there were lots of unemployment and they had difficulties in re-employment; Ecological environment was worse and worse; government's capital investment was less than need, resources cities lacked fund. The phenomenon has caused high attention of the Party and our government. In order to solve these problems and difficulties, China government has made many measures to support industry structure's reform. Reform and sustainable development of resources cities is a kind of need for economic grows, and is the important content in developing our country's region economy. In terms of finance and taxation policies, this paper researched how to use finance and taxation measures to promote and develop resources cities.The paper consists of three parts:The first part: analysis on resources cities' development and finance and taxation policies. Firstly, this part introduces resources cities' classification, the local distribution and the overall development situation in our country. Secondly, it analyzes the main problems and difficulties which these resources cities face in development: The major resources dry up unceasingly, industrial structure is sole, a great deal of the unemployment, ecological environment is worsening, and so on. Finally, it analyzes the present policies movement condition from finance and taxation.The second part: experiences of oversea resources cities sustainable development. In this part, three successful, typical and significant cases are selected: Germany's LU-ER industry zone, Japan's north-Kyushu industry zone, France's Lorraine area. In this foundation, I summarize basic experiences for our country' resources cities reform.The third part: resources cities in sustainable development process finance and taxation policies choice. This part is the most important one. In terms of finance policies, government should increase capital investment, perfect resources development and compensate mechanism, the decline industry aid mechanism and the social security system. In terms of taxation policies, government also should promote the present value added tax, resources tax and fee, enterprise income tax and the export tax reimbursement policy. At the same time, government should make out other measures to promote development of resources cities sustainable.