新时期发展民族地区经济的财税法思考

Developing Economy of Ethnic areas and Finance and Taxation Law

面临着市场经济、全球化、西部大开发的新形势,民族地区与汉族地区经济发展不平衡的现象依然存在,民族地区内部也呈现出经济发展不平衡的格局。国家对民族地区的财税政策如何调整,将直接影响民族地区经济的发展。本文在对建国后民族地区财税政策进行梳理与评价后,提出现阶段要创新民族地区财政转移支付制度和西部大开发的税收优惠政策。

Against the background of market economy, globalization and West Development, uneven development between ethnic areas and region inhabited by Han nationality, and uneven development in ethnic areas exist. The government＇s finance and taxation policies toward ethnic areas influence the development of these areas. This paper makes an analysis of our government＇s finance and taxation policies toward ethnic areas, and it is pointed out that financial transfer payment system should be set up in ethnic areas and preferential treatment should be granted to these areas.