铜川是一座因煤而兴的城市,是靠资源型经济发展的模式实现经济增长,但随着时间的推移,资源枯竭型城市的弊端逐步显现,税收发展也因此而受到了明显影响。本文通过分析铜川市经济发展现状和国税税收收入现状,剖析税源建设困境的形成原因,最终得出结论,并从多个方面对税源建设提出解决对策,为铜川税源建设寻求新的突破点。 Tongchuan, a city prospered by coal, relies on a resource-based economy to achieve economic growth. However, with the passage of time, the disadvantages of resource-exhausted cities have gradually become apparent and the development of tax revenue has also been significantly affected. Based on the analysis of the status quo of Tongchuan’s economic development and tax revenue, this paper analyzes the reasons for the formation of the dilemma of tax source construction, finally draws conclusions and proposes solutions to the tax source construction from many aspects, seeking new breakthrough point for the tax source construction of Tongchuan.