民族地区财税失衡的税制因素分析——以五大民族自治区为例

The Analysis on Taxation of Finance and Taxation Unbalance:A Case Study of the Five Ethnic Autonomous Regions

民族地区与一般地区间的财税差距及失衡状况,这不仅是由于经济发展水平不同造成的,而且财税制度的设计与导向也影响着财税资源的汲取与绩效。通过对五大民族自治区财税失衡现象的分析,从地方税制角度审视有悖于民族地区发展的因素,进而提出民族地区地方税体系的完善路径。

Under the unification of tax system,the difference and unbalance of finance and taxation between ethnic and general regions exists for long term, which not only due to a different economic development level but the design and guidance of finance and taxation system that affects the absorption and performance of financial and taxation resources. Based on the analysis of five national finance and taxation unbalances,surveys the factors which deviate from the national regional development from the perspective of the local taxation system,and then the perfect path of local tax system in minority regions was put forward.