内容摘要：

资源型城市可持续发展需要税收政策的引导和支持。从可持续发展的角度出发，应加强可持续税制建设，综合运用各种税收政策，突出国家产业政策导向，并辅之高效的税收优惠机制，全面发挥税收职能，为资源型城市可持续发展提供保障。

关键词：可持续发展　增量返还　优惠机制

abstract:this paper argues that sustainable development of resource-oriented cities calls for guidance and support of related tax policies. it also proposes that various tax policies should be used comprehensively, giving priority to national industrial policies with due consideration to effective preferential tax policies, so as to ensure sustainable development of resource-oriented cities.

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