The Fiscal And Taxation Policy Research Of Inner Mongolia Resources City Industry Transformation And Upgrading

Resource-based cities is the city that use local mineral, forests and natural resources exploitation, processing as leading industry, it was once the important pillar of the economy in our country, also an important part of national economy. Resource-based cities is the main supply base of raw materials and natural resources, and made great contributions for China’s economic construction. Because the resources is non-renewable, resources gradually development will lead to the resources of the resources city to be exhausted. Nowadays the industry of non- resources in resource-based cities is weak, if the resource is dried up, the alternative non-resource industry did not to developed the new economic growth point at the same time, then it will be a serious threat to the resources city and even the development of Inner Mongolia region. Use fiscal policy to promote resources city industry transformation and upgrading, get rid of the over-reliance on resource-based cities of resources, realize sustainable development comprehensive, is a common practice in many countries around the world, a lso is the inevitable choice of our country, and is the only way for the healthy development of Inner Mongolia.Based on the analysis of industry transformation and upgrading of resources city and the relationship between the fiscal policy, on the basis of selecting the four different types of Inner Mongolia regional resources city : resources growing city of Ordos city, mature resource type city of Chifeng city, the resources recession city of Wuhai city, the resource renewable city of Baotou city; To summarized the economic situation, the industry situation and situation of fixed assets, the environment situations form 2006 to 2013, then comprehensive situation of the current situations of the above cities and find existing problems such as low value-added, high energy consumption, unreasonable industrial structure, the government’s fiscal policy of industry transformation of resources city upgrade no pertinence, environmental and ecological problem such as pressure. Then from the current fiscal policy to a nalyze the restriction factors of industry transformation and upgrading of resources cities in Inner Mongolia, such as financial compensation mechanism is imperfect, the lack of in view of the continued industry in the development of fiscal policy, fiscal transfer payment efforts still need to strengthen, it is necessary to reform the tax policy, protect the ecological environment and the lack of the construction of the tax system. At the same time, draw lessons from the successful experiences and lessons of the domestic development of resource-based cities, from the perspective of the government, to explore use fiscal and tax policy to solve the problem of Inner Mongolia region resources city industry transformation and upgrading. And put forward on the basis of above research, and put forward some fiscal taxation policy, such as increase the intensity of general transfer payments of resource-based cities in Inner Mongolia, Establish the government support policy "three mechanism";According to different reso urces city different taxation measures, speed up the reform of investment and financing system of Inner Mongolia, Inner Mongolia local municipal bonds first try, enhance scientific and technological innovation and talent support. In order to promote the resource-based cities in Inner Mongolia to transformation and upgrading.