新型城镇化发展需要大量资金投入,其发展离不开财税政策的大力支持。文章在对新型城镇化内涵和资金约束问题、新型城镇化发展中财税政策支持机理进行分析基础上,基于财税政策视角,重点研究了促进新型城镇化发展的财税政策。 The new urbanization requires a lot of capital investment, and its development can not be without the support of fiscal and tax policies. Based on the analysis of the connotation and financial constraints of new urbanization and the supporting mechanism of fiscal and taxation in the new urbanization, the article focuses on the fiscal and taxation policies that promote the new urbanization based on the perspective of fiscal and taxation policies.