Optimization Programs And Research Of Erdos On It’s Sustainable Transformation And Development In Tax And Fiscal Policy

Erdos, as an important energy cities in western China, has provided a lot of energy, minerals for China’s economic and social development. And also made important contributions for the modernization of China’s heavy industry. However, in recent years, with the sharp decline in the price of coal resources and the all way down demands, Ordos city, the former economic star, overnight, went into a "resource curse." Ordos city, as a resource-based representative, along with the excessive use of mineral resources in recent years, with excessive mining and unlimited expansion of city size, industry structure have become increasingly prominent, is suffering from local fiscal expenditure pressures and huge debt burdens, such as the increased expenses burden on businesses, the lack of private capital flows, and the deterioration in ecological system, environmental destruction, increased unemployment and a series of economic, ecological and social problems. The economic restructuring and Development systems of Resource-based cites has intrinsically link with the tax and fiscal policy, they interact through the activities of government, enterprises and individuals. What is to say, tax and fiscal policy is the key factor to contact the economic restructuring and development of resource-based cities, which is the important measures of final transition effect. Therefore, making the reasonable tax and fiscal policies is the may way to improve the resource-based cities’economic abilities.In this recession, Ordos City is a reprehensive example for analysis, from the current tax system and optimize the allocation and further rationalization of corporate tax angles, how to use tax and fiscal policy to promote the restructuring and development of resource-based cities. Through comparative research status at home and abroad, the recession defined the concept of resource-based cities and integrated previous research, focuses on the theory of tax policy to promote the development of resource-based cities:such as externality theory, the scarcity theory, theory of regional tax policy theory, to explain the mechanism of tax policy in promoting resource-based cities’ economic restructuring and development. It also discusses the importance of fiscal policies in the restructuring and development of resource-based cities in China. Analysis of the current financial and tax situation and problems of Erdos, to analysis and tax effect of Ordos, the recession chooses the2001-2011tax revenue data, and uses the regression and DEA model to prove the causes of its scientific reasons, fully illustrate the effect of the current tax policy for Ordos City. Finally, the relevant specific taxation policy measures to promote restructuring and development of Ordos City, proposed to take "fill old " and " establishing a new" way of simultaneously improving fiscal policies and reform measures in the " Lixin " initiatives introduced a method of project management phases research program, while optimizing the structure of the financial system and ultimately promote the development of resource-based practice of urban transformation.This study will provide a reference of the tax reform, contribute to our tax policy, tax structure for a deeper study in future.