陕西省主产煤区属典型的资源型经济,税收很大程度依赖资源市场状况,故税收风险较为集中。本文通过分析黄陵县数据,得出在产煤区资源型经济条件下,煤炭市场价格变动增加税收的波动风险。为降低风险,本文建议加强税源监控管理,提高税收征管质量。 The main coal-producing area in Shaanxi Province is a typical resource-based economy. Tax revenue relies heavily on the resource market conditions, so tax risks are more concentrated. By analyzing the data of Huangling County, this paper draws the conclusion that under the resource-based economy of coal producing areas, the fluctuation of coal market price will increase the risk of tax fluctuation. In order to reduce the risk, this article proposes to strengthen the supervision and administration of tax sources and improve the quality of tax collection and administration.