| 民族地区税收优惠政策的分析与调整 |
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| 引用本文： | 张冬梅.民族地区税收优惠政策的分析与调整[J].延边大学学报,2007,40(6):67-70. |
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| 作者姓名： | 张冬梅 |
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| 作者单位： | 中央民族大学经济学院 北京100081 |
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| 基金项目： | 中国民族地区经济社会与公共管理研究(985—2—103) |
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| 摘 要： | 民族地区现行的税收优惠政策存在着优惠手段单一、优惠效益低、税款流失等问题,民族地区内各地方政府税收优惠政策竞争的同时存在着负面影响。因此,民族地区税收优惠政策的调整方向要与民族区域自治政策相协调,与区域经济政策相协调,以及与WTO规则相协调。
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| 关 键 词： | 民族地区 税收优惠 区域经济 民族区域自治 调整方向 |
| 文章编号： | 1009-3311(2007)06-0067-04 |
| 修稿时间： | 2007年10月12 |
Analysis of the Adjustment of Tax Preference in Minority Nationality Areas |
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| ZHANG dong-mei.Analysis of the Adjustment of Tax Preference in Minority Nationality Areas[J].Journal of Yanbian University(Social Sciences),2007,40(6):67-70. |
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| Authors: | ZHANG dong-mei |
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| Abstract: | It is clear that there exist problems such as unitary means,low profits and shrunk tax income in the tax preference policies in the minority nationality areas in China.Meanwhile,the competition for preference between governments in these areas also brings about negative influence.The adjustment of the tax preference policies should be well coordinated with the self-govern policies,the regional economic policies as well as the provisions of WTO. |
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| Keywords: | minority nationality area tax preference regional economy self-government of minority nationality areas adjustment orientation |
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