改革开放三十余年来,我国经济总量不断提升,越来越多的城市步入富裕城市行列。但是随着城市化的不断发展,交通拥堵等“大城市病”也逐步显现,特别是贫富差距和区域间发展不平衡等矛盾也越来越突出。国家为解决“大城市病”和三农问题,以及着力在经济趋缓的背景下挖掘经济发展潜力,提出了城镇化的发展战略,在城市的周边多点式全面推行城镇化。但经过几年的发展,城镇化发展带来的问题也逐步突显出来。为解决城镇化发展的一系列问题,本文以D城市为例,从税收角度(主要是所得税和营业税)对城镇化发展过程的一系列问题进行了剖析,提出了继续完善城市功能、提高城市化率的建议,走界于城市化与城镇化之间的中性发展道路。 Over the past 30 years since China’s reform and opening up, the total economic output in our country has continuously increased, and more and more cities have entered the ranks of affluent cities. However, with the continuous development of urbanization, traffic congestion and other “big city diseases” have gradually emerged. In particular, the contradictions such as the gap between rich and poor and the imbalance in regional development have become increasingly prominent. In order to solve the “big city disease” and the issue of agriculture, rural areas and farmers, and to tap the potentials of economic development under the background of economic slowdown, the state put forward the strategy of urbanization development and implemented the multi-point urbanization in an all-round way around the city. However, after several years of development, the problems brought by urbanization have also gradually been highlighted. In order to solve a series of problems of urbanization development, taking D city as an example, this paper analyzes a series of problems of urbanization process from the angle of taxation (mainly income tax and business tax), and proposes to continue to improve urban functions and urbanization The rate of advice, walk in the urbanization and urbanization between the neutral development path.