| 民族自治地方的税收自治权研究 |
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| 引用本文： | 莫初明. 民族自治地方的税收自治权研究[J]. 税务与经济, 2007, 0(3): 79-83 |
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| 作者姓名： | 莫初明 |
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| 作者单位： | 广西政法管理干部学院,广西,南宁,530023 |
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| 摘 要： | 民族自治地方享有相应的税收自治权是符合民族区域自治制度和分税制基本要求的,但现实中税收自治权的行使还存在着一些制度障碍。应改革财税体制,授予民族自治地方适当的税收立法权,确立自治地方的主体税种,并进一步完善财政转移支付制度。
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| 关 键 词： | 民族自治地方 税收 自治权 |
| 文章编号： | 1004-9339（2007）03-0079-05 |
| 收稿时间： | 2006-12-06 |
| 修稿时间： | 2006-12-06 |
Study on Tax Autonomous Authority of National Autonomous Region |
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| Mo Chu-ming. Study on Tax Autonomous Authority of National Autonomous Region[J]. Taxation and Economy, 2007, 0(3): 79-83 |
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| Authors: | Mo Chu-ming |
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| Abstract: | National autonomous region enjoys tax autonomous authority accord with the principal requirement of system of national regional autonomy,but there has some questions in the enforcement of tax autonomy.To solve this problem,we should adjust tax categories again,award suitable tax legislative authority on national autonomous region,continue to perfect the system of financial shift payment,and national autonomous region should use autonomy better is also needed. |
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| Keywords: | national autonomous region tax autonomous authority |
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