一、资源型工业城市国有企业地方税收存在的问题目前，国企改革经过“三年解困”已从整体上取得阶段性成果，但资源型工业城市国有企业的困难仍在加剧，并对这类地区的经济增长构成拖累，这是造成这些地区税收增长日趋乏力的重要因素。笔者在对我国中西部资源型城市国企税源现 I. Problems Existing in Local Taxation of State-owned Enterprises in Resource-based Industrialized Cities At present, the reform of state-owned enterprises has achieved staged results overall through “three-year relief.” However, the difficulties faced by state-owned enterprises in resource-based industrial cities are still aggravating. As a result, the growth of tax revenue in these regions is an increasingly important factor. The author of the Central and Western resource-based cities in China’s state-owned enterprise tax sources