西部经济开发中民族自治地方的税收立法权

西部经济开发中民族自治地方的税收立法权是民主自治地方筹集与吸引资金，调控地方经济的重要途径。国家不仅应原则性地赋予西部民族自治地方较大的税收立法权，进一步完善民族自治地方税收立法权的依据，更应明确民族自治地方在维护国家税制统一的前提下，对部分地方税享有部分立法权，同时有制定反映地方和民族特点的地方税的权力。

The Right of Tax Legislation in Areas of Minority Nationalities Autonomy for the Economic Development of the West

In western economic development,the power of tax legislation for the national autonomous areas is a very important channel for these areas to raise and attract funds and to regulate and control local economy.So the state should not only transfer a greater power of this kind to the western national autonomous areas so as to further improve the basis for this power,but also make it clear that national autonomous areas,on the prerequisite of maintaining a unified state tax system,enjoy in part the power of legislation part of the local tax and at the same time,have the right to make local tax policies that reflect regional and national characteristics.