论民族自治地方的税收收益权——由新疆资源税改革引发的思考  

On the Rights of the Tax Revenue Income of Autonomous Regions for Ethnic Minorities:A Think Derived from the Reform of the Resource Tax in Xinjiang

作　　者：王玉玲[1] 

机构地区：[1]中央民族大学经济学院

出　　处：《民族研究》2011年第1期24-31,108-109,共8页Ethno-National Studies

基　　金：国家民族事务委员会科研项目"民族自治地方税权研究"(项目编号:09ZY01);"中央高校基本科研业务费专项资金资助";中央民族大学自主科研计划项目"民族自治地方财政自治与共治研究"(项目编号:0910KYZY07)阶段性研究成果~~

摘　　要：本文梳理了新疆资源税改革的内容和影响,以此为基础,探讨这一改革背后的深层次问题——民族自治地方税收收益权,对民族自治地方的税收收益权存在的问题展开讨论,并提出其实现的基本框架,包括明确民族自治地方税收收益权,赋予民族自治地方部分税收立法权,以税收管理权的落实保障民族自治地方税收收益权。The paper gives a clear summary for the content and influence of the reform of the resource tax in Xinjiang;on the basis of it,deeply discovers the problems relevant in the reform,namely,the rights of the tax revenue income of autonomous regions for ethnic minorities.Furthermore,it studies thoroughly the problems in those rights and puts forward the basic framework of realization of those rights,including the definitude of the rights of the tax revenue income of the autonomous regions for ethnic minorities,the endowments of the rights of legislation of tax revenue of the autonomous regions for ethnic minorities,as well as the guarantee of the rights of tax revenue income of the autonomous regions for ethnic minorities through fulfilling its rights of regulation of tax revenue.

关 键 词：民族自治地方 税收收益权 税收立法权 税收管理权 

分 类 号：F812.42[经济管理—财政学]