铜川作为欠发达地区,在追赶超越的过程中,与其他资源型城市转型一样,在国家财政转移支付政策还没有完全到位的情况下,面临来自“国税口径”的市县级收入与政府期望计划的反差问题,即税源与计划的不匹配问题。这一问题在资源枯竭型城市具有普遍性,如何破解这一难题,对完善国税收入具有积极意义。 As an underdeveloped region, Tongchuan is facing the transformation of other resource-based cities in the process of catching up and surpassing. When the national fiscal transfer payment policy is still not fully in place, Tongchuan and the government Expectation of the contrast problem, that is, the tax source and the plan does not match the problem. This problem is universal in a resource-exhausted city. How to solve this problem is of positive significance for perfecting the tax revenue.