| 论民族自治地方税收管理法律制度的改革 |
| |
| 引用本文： | 黄伟.论民族自治地方税收管理法律制度的改革[J].中央民族大学学报(哲学社会科学版),2007(6). |
| |
| 作者姓名： | 黄伟 |
| |
| 作者单位： | 中央民族大学科研处 北京100081 |
| |
| 基金项目： | 国家社科基金项目“民族区域自治制度的完善——自治区自治条例研究”(项目批号05BMZ007)，教育部人文社会科学重点研究基地重大项目“民族自治区经济社会发展自主权研究”(项目批号05JJD850009)的阶段性成果 |
| |
| 摘 要： | 我国宪法和法律赋予了民族自治地方税收管理自治权。从建立公共财政体制和发展民族经济出发,民族自治地方税收法律制度亟待改革。要着重从中央与民族自治地方税收权限的划分、民族自治地方税收体系的设计这两方面来创新和完善民族自治地方税收管理法律制度。
|
| 关 键 词： | 民族自治地方 民族自治地方税收管理 税收管理法律制度 |
On the Reform of Tax Revenue Management Law Systems of Ethnic Minority Autonomic Regions |
| |
| HUANG Wei.On the Reform of Tax Revenue Management Law Systems of Ethnic Minority Autonomic Regions[J].Journal of The Central University for Nationalities(Humane and Social Sciences Edition),2007(6). |
| |
| Authors: | HUANG Wei |
| |
| Abstract: | The ethnic autonomic regions have been given the right to manage tax revenue by constitution and laws of our country.To construct public finance and develop ethnic economy,we should reform the tax revenue law systems.It is very important to partition the tax revenue power between the central and local administration organization and redesign the tax revenue systems in ethnic autonomic regions,for innovating and improving the tax management law systems in ethnic autonomic regions. |
| |
| Keywords: | ethnic autonomic regions tax revenue management of ethnic autonomic regions law systems of tax revenue management |
| 本文献已被 CNKI 等数据库收录！ |
