论民族自治地方税收管理法律制度的改革

On the Reform of Tax Revenue Management Law Systems of Ethnic Minority Autonomic Regions

我国宪法和法律赋予了民族自治地方税收管理自治权。从建立公共财政体制和发展民族经济出发,民族自治地方税收法律制度亟待改革。要着重从中央与民族自治地方税收权限的划分、民族自治地方税收体系的设计这两方面来创新和完善民族自治地方税收管理法律制度。

The ethnic autonomic regions have been given the right to manage tax revenue by constitution and laws of our country.To construct public finance and develop ethnic economy,we should reform the tax revenue law systems.It is very important to partition the tax revenue power between the central and local administration organization and redesign the tax revenue systems in ethnic autonomic regions,for innovating and improving the tax management law systems in ethnic autonomic regions.