少数民族地区享有自治权和税收优惠,因而“营改增”的实施对少数民族地区的影响远大于其他地区,其影响主要表现在政府收益、企业税负与融资风险以及纳税人资格认定三个层面。在探讨“营改增”实施对少数民族地区影响的基础上,提出少数民族地区基于“营改增”的税制改革基本框架,即以发展民族经济为目标实施税制改革,以金融风险防控为契机规范税收政策以及基于纳税人特殊性提升税务服务质量。 The ethnic minority areas enjoy the autonomy and tax concessions. Therefore, the implementation of “increasing taxes and increasing taxes” has a far greater impact on ethnic minority areas than other regions. The impact is mainly reflected in government revenue, corporate tax burden, financing risks and taxpayer qualification Three levels. On the basis of discussing the impact of the implementation of “the reform of the battalion and the reform of the minority nationality” on the minority nationality areas, this paper proposes the basic framework of the tax reform based on the “battalion reform” in ethnic minority areas, that is, the tax system reform with the goal of developing the national economy, Risk prevention and control as an opportunity to standardize tax policies and improve tax service quality based on the particularity of taxpayers.