The Research On The Tax Policy To Promote The Development Of New-type Urbanization

With the continuous development of society, the economy continues to progress, urbanization also will produce. Since the party’s 18 held, China’s Urbanization entered a new direction. The Central Economic Work Conference explained the concept of the new-type Urbanization in 2012 for the first time explicitly, "the concept of ecological civilization and the principle of full integration into the whole process of urbanization, intensive walking, and intelligent, green, low-carbon new-type urbanization." Although the data show that China’s urbanization has reached a considerable level equal with middle-income countries. Industrial industries continue the rapid development; non-agricultural enclave continuous expansion of urban infrastructure and public services has been increasing. But behind this bustling there also has some drawbacks. How to deal with and solve these problems? The tax, the main way to achieve the national macro-control functions, to solve these problems plays an important role. Today, many scholars began to try to link tax systems with the new-type urbanization process. However, this subject has just started, although the contents of the study of urbanization and taxes in these two areas have already reached a certain height. The study of relationship between the new-type urbanization and taxes is rare. This paper attempts to link the two together, to explore a more profound connection between them, to provide a reference value for the new-type urbanization development.This paper uses the method of case analysis, with the analysis of relevant theory and data and includes the following five parts:Introduction. Presents the research background, significance, literature review, research ideas, methods and innovations;The second part introduces the related theory of new urbanization development and tax policy;The third part, analyzes the existing situation of development model of urbanization and the development of new urbanization problems in Dezhou and current tax policy promoting the new urbanization;The fourth part, the evaluation and reference of some emerging industrial countries’ and part of the Chinese cities’ tax system;The fifth part puts forward the tax policy suggestions to promote the development of urbanization.Nowadays, many scholars began to try to put tax system and the model construction of urbanization process together. But because the project has just started, though the study on the urbanization and the tax revenue are to a certain height, but the new urbanization, and the relationship between the new urbanization and tax research is very rare. This paper attempts to link the two with more deep ties, to provide some reference value for the new urbanization development.