论分税制以来的民族地区税制改革  

The Tax Reform in Ethnic Minority Regions Since System of Tax Distribution

作　　者：王玉玲[1] 李金垒[1] 

机构地区：[1]中央民族大学经济学院,北京100081

出　　处：《中央民族大学学报（哲学社会科学版）》2011年第3期24-30,共7页Journal of Minzu University of China(Philosophy and Social Sciences Edition)

基　　金：国家民委科研项目"民族自治地方税权研究"(项目编号:09ZY01);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：分税制改革后,民族地区税收收入不断增加,税收管理水平逐渐提高,但也面临税收负担重、税源与税收收入背离、税收转移和税收优惠政策作用效果不明显等问题,需要认真分析,提出相应的解决思路。Since the reform of tax distribution system,tax revenue increased constantly in ethnic minority regions.And the tax management level is gradually promoted.However,there are still some problems in front,such as tax burden,source and tax revenue deviation;tax transfer and taxation policy effect is not obvious and so on.These problems need careful analysis,and corresponding solution are expected.

关 键 词：分税制 民族地区 税制改革 税收收入 

分 类 号：I812.42[文学]