摘要
税收自治权是民族地区自治权的重要组成部分。行使税收自治权对地区产业发展进行调控已经成为广西实施产业战略的重要手段。但由于受到税收自治体制的制约,以及税收立法技术的影响,广西以税收政策扶持产业之路还任重道远。本文在对广西税收自治权及产业经济发展之间的关系进行分析后提出了几点建议,以期广西的产业经济得到更好的发展。
The fight of tax autonomy is an The exercise of right of tax autonomy to regulate an important means to implement the important part of the right of regional minority autonomy. and control the regional industrial development has become strategy of industry in Guangxi tonomy system and the impact of tax legislation technology, Guangxi However, due to restriction of tax au- has a long way to go in using tax policy to support industrial development. This article analyzes the relationship between the right of tax autonomy and the development of industrial economy and puts forward some suggestions in order for a better develop- ment of industrial economy in Guangxi.
出处
《广西民族研究》
CSSCI
北大核心
2014年第5期140-146,共7页
GUANGXI ETHNIC STUDIES
关键词
产业经济
发展
税收自治权
industrial economy
development
right of tax autonomy
