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民族自治地方财政体制属于地方财政体制的范畴,又不同于一般地方财政体制。现行中央与民族自治地方的财政关系的主要内容是在分税制基础上赋予民族自治地方一定的财政自治权和转移支付的特殊照顾。因此,理顺中央与民族自治地方的财政关系一方面要完善分税制,明晰中央与一般地方关系的事权、财权划分。另一方面应当在财权、财力配置方面加入对民族自治地方特殊性的考虑:落实财政自治权,确保民族自治地方拥有一定程度的税收立法权和调整权;完善转移支付制度,保障民族自治地方履行事权的基本财力需求。
The fiscal system of ethnic autonomous areas belongs to the category of local financial system and differs from the general local financial system. The main content of the existing financial relations between the Central Government and the national autonomous areas is the special financial autonomy granted to ethnic autonomous areas on the basis of the tax-sharing system and the special care of transfer payments. Therefore, straightening out the fiscal relations between the Central Government and the national autonomous areas should, on the one hand, improve the tax-sharing system and clarify the administrative and financial rights and division of powers between the Central Government and the general local areas. On the other hand, we should consider the particularities of the autonomous areas in terms of financial and financial resources: implement the fiscal autonomy and ensure that the autonomous areas have a certain degree of tax legislative power and adjustment power; perfect the transfer payment system and ensure the fulfillment of the autonomous areas Fundamental financial needs of power.