陕西省主产煤区经济的显著地特点是产业结构单一,经济风险较为集中。本文通过分析黄陵县数据,得出在产煤区资源型经济结构下,主要产业波动容易造成税收风险增加。为分散和降低税收风险,本文建议扶持传统煤炭产业改造升级;优化产业结构,培育具备发展潜力的行业。 Shaanxi Province, the main producing coal economy is characterized by a single industrial structure, economic risk is more concentrated. Through analyzing the data of Huangling County, this paper concludes that in the resource-based economic structure of coal-producing areas, the fluctuation of major industries will easily lead to the increase of tax risks. In order to disperse and reduce the tax risk, this paper proposes to support the transformation and upgrading of the traditional coal industry, optimize the industrial structure and cultivate industries with potential for development.