我国民族地区税收政策与经济增长的理论研究与实证分析

Theoretical Study and Empirical Analysis of Taxation Policies and Economic Growth in China's Minority Nationality Regions

实证考察与理论分析表明,税收政策对民族地区的经济增长具有重要影响。民族地区的特殊性要求实施特殊的税收政策。在税收政策的具体设计过程中,必须坚持从实际出发和系统平衡的原则。

According to results of theoretical study and empirical analysis, taxation policies greatly influence economic growth in minority nationality regions. Due to the particularity of minority nationality regions, special taxation policies should be adopted. We should stick to down-to-earth and systematically balanced rule in the actual process of designing taxation policies.