摘要
本文在分析现阶段西部民族地区的税收优惠政策及其局限性的基础上,从法律经济学效益最大化的思想出发,指出在西部民族地区城镇化建设的税收优惠中必须依法治税,应当赋予部分西部民族地区政府地方税收立法权,还要落实西部民族地区自治机关的税收管理自治权。
This text analytical present stage western region special policy of the revenue from tax of the race region and it limits the foundation of sex up, set out from the thought that the law economics performance maximize, point out that must cure the tax by law in western region the race region of town turn the revenue from tax special discount of the construction, should give the part western region the government revenue from tax legislative power of the race region, still need to carry out western region the revenue from tax management autonomy of the autonomy organization of the race region.
出处
《贵州民族研究》
CSSCI
北大核心
2006年第1期133-138,共6页
Guizhou Ethnic Studies
基金
国家"211"工程"十五"建设重点项目:教重办[2002]第2号
国家民委2002年重点项目:民委发[2002]127号"西部民族地区城镇化建设的法律保障"
关键词
西部民族地区
城镇化
税收优惠
法律经济学
Western region race region
The town turn
Revenue from tax special discount
Law economics
