摘要
经济的发展呼唤着一个合理的税收制度,顾盼着一个良好的税收环境,民族地区经济腾飞和发展更需要税收理论和税收实践这一积极因素引导。本文从民族地区经济发展状况和东中西部地区税收负担分析现今民族地区经济发展在税收方面存在的问题,提出促进发展民族地区经济的税收对策,即建立适合民族地区经济发展的税收制度,适当降低民族地区的税收负担,提高整个民族地区的税收征管质量。
Economic development calls for a reasonable tax policy and a favorable tax environment.The economic take off and development in ethnic regions is in a cr ying need of the positive guidance of tax theory and practice.This paper deals with the tax-related problems in the economic development in ethnic regions,an d presents some countermeasures,that is,establish the tax system that is appro priate for the economic development in ethnic regions,relatively reduce the tax burden in ethnic regions and improve the quality of tax collection and manageme nt in ethnic regions.
