| 论分税制以来的民族地区税制改革 |
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| 引用本文： | 王玉玲,李金垒.论分税制以来的民族地区税制改革[J].中央民族大学学报(哲学社会科学版),2011(3). |
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| 作者姓名： | 王玉玲 李金垒 |
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| 作者单位： | 中央民族大学经济学院; |
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| 基金项目： | 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 |
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| 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。
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| 关 键 词： | 分税制 民族地区 税制改革 税收收入 |
The Tax Reform in Ethnic Minority Regions Since System of Tax Distribution |
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| WANG Yuling,LI Jinlei.The Tax Reform in Ethnic Minority Regions Since System of Tax Distribution[J].Journal of The Central University for Nationalities(Humane and Social Sciences Edition),2011(3). |
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| Authors: | WANG Yuling LI Jinlei |
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| Institution: | WANG Yuling,LI Jinlei(School of Economics,Minzu University of China,Beijing 100081) |
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| Abstract: | 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. |
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| Keywords: | tax distribution system ethnic minority regions Tax reform Tax revenue |
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