关于民族区域自治地方财税自治权的几点思考

我国现行立法对中央与民族区域自治地方的权限划分不清晰，这在一定程度上妨碍了民族区域自治地方的各项事业发展，尤其体现在财政与税收领域——国家的财政转移支付制度不规范、税收法律规范对民族区域自治地方税收自治权权限规定过窄、中央与地方共享税收分配不合理、民族区域自治地方的税收减免制度不科学。针对以上问题，宪法和法律应明确中央及上级国家机关与民族区域自治地方的权限划分，加大并科学规范对民族区域自治地方的财政转移支付，赋予民族区自治地方财税方面更大的权力；民族区域自治地方应在坚持单一制国家结构的原则下，主动且充分行使财政自治权和税收自治权。

The Analysis of the Fiscal Autonomy of the Ethnic Regional Autonomy--And Concerning purview division between the ethnic regional

Today, the division between the legislation of the regional national autonomy and the central is not clear. To a certain extent, it hampered the development of undertakings of the ethnic regional autonomy, especially in the field of fiscal and taxation Financial transfer payment system isn＇t standard, the autonomy range of legislation is narrow in tax laws, the relief system of tax isn＇t scientific. In view of the above questions, the constitution and laws should make the power boundaries between the central and the ethnic regional autonomy clear, increase the degree of financial transfer payment, the central authority should authorize the ethnic regional autonomy more power, the ethnic regional autonomy should insist on the principle of national structure, exercise actively and fully the fiscal autonomy and tax autonomy.