民族自治地方健全地方税体系研究——以黔西南州为例  

National Autonomous Areas Shall Improve the Study of Local Taxation Systems:Take the Qianxinan Prefecture for Example

作　　者：刘元刚 

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《贵州民族研究》2017年第11期169-172,共4页Guizhou Ethnic Studies

摘　　要：我国《宪法》和《民族区域自治法》规定了民族自治地方有管理财政的自治权,但现行的分税制财政体制未赋予民族地区差别权力。本文深入对照黔西南州近年来财政收支情况和地方税体系实际,分析了民族自治地方在地方税体系方面存在的主要问题,并提出健全其地方税体系的途径。The Constitution and the Law on Regional National Autonomy of People＇s Republic of China entrust the autonomous regions with the right to govern and manage their own finance; however, the current tax division management system does not provide the autonomous regions such autonomy in fiscal governance. This article is to provide a thorough comparison Qianxinan prefecture, a comprehensive analysis of the main issues of the local taxation system in this autonomous region, and a few feasible reform recommendations.

关 键 词：财政 税收 地方税体系 

分 类 号：F810.42[经济管理—财政学]