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煤炭是我国的主要能源,对经济建设和社会发展具有重要作用。但是不可否认,在煤炭资源开发利用中出现了产业结构单一,浪费严重、生态破坏、环境污染等问题,煤炭资源型城市经济转型和结构调整任务十分艰巨。本文从税收政策促进煤炭资源型城市转型和结构调整中存在的问题入手,提出了若干具体政策建议。一、税收政策在促进煤炭资源型城市转型和结构调整方面存在的问题(一)现行税收政策在某些环节还不适应煤炭资
Coal is China’s major energy source and plays an important role in economic construction and social development. However, there are undeniable problems in the development and utilization of coal resources such as single industrial structure, serious waste, ecological damage and environmental pollution. The task of economic restructuring and structural readjustment in coal-based cities is arduous. This article starts with the problems existing in the tax policy to promote the transformation and structural adjustment of coal-based cities, and puts forward some concrete policy suggestions. First, the tax policy in promoting the transformation of coal-based cities and structural adjustment of the existing problems (A) the current tax policy is not suitable for some aspects of coal resources