Fiscal Policy Research Of The Minorities’ Development

Our country is a unitive multi-ethnic country, and minorities’ areas are the very important part of our country. To promote the minorities concentrated region’s development, is the basic requirement of carrying through the scientific outlook on development, is the very important component part of building a moderately prosperous society in all respects, is the economic base and substance guarantee of resolving minorities problems and developing minorities area, which is enormously significant to ethnic solidarity and national unity.The minorities’ area’s development can not do without fiscal policy support. The central government has formulated a series of fiscal policy to advance the economy and society development of the minorities area for a long time. There are a lot of special preference and attention to the minorities area, including intel-government fiscal system, taxation system, investment, and public service supply. The provincial government of minorities area has also carried out many favorable policies to regional autonomy of ethnic minorities under their coverage, which are great support to these areas. Since the Development of the West Regions, especially in recent years, central fiscal department has carried out many policy measures to support minorities’ regions development. To research the fiscal policies for minorities regions development, has very important theoretical and pracitical significance.This paper has mainly researched the distinctiveness of minorities’ areas, the problems among the fiscal measures to support minorities’ areas, and intel-governmental fiscal system problems. After the research, it put forward the policy proposals.The basic framework of the paper is:In chapter 1, the paper first defined the basic range of minorities’ regions, introduced systematically the development status, and analysed the extraordinary nature of the minorities regions economy and society development, the particularity of political and lawful system, the distinctiveness of the minorities culture, and the singularity of the minorities regions’ objective circumstance.In chapter 2, it classified colligatively the fiscal policy measures, analysed the minorities’ problems under the new situation, and made the judgement on the position of the fiscal policies to support the minorities’ areas.according to the minorities’ objective reality, it brought forward the institutional factors to restrict the development, and indicated the mainly problem is tax distribution system adapted to the rule of fair competition in market economy, however, it did not take the minorities distinctiveness fully into account. Moreover, it analysed the reasons in many aspects, and brought forward the overall fiscal aims.In chapter 3, it analysed the fiscal expenditure scale, fiscal expenditure structure and fiscal expenditure performance. After that, it compared the minorities’area with the rest region, and put forward the policy proposals.In chapter 4, based on the fiscal income scale and taxation structure comparision between average level and minorities’ areas, and analysis on some important factors, such as the taxation legislative authority and tax income distribution, it put forward the policy suggestions on improving the minorities areas fiscal income system and fiscal support rates. Furthermore, it discussed the regulation of non-tax income.In chapter 5, it introduced briefly the transfer payment on minorities areas, analysed the main problems of fiscal transfer payment system. In the end, according to the minorioties realities, it put forward the policy proposals on improving the transfer payment to minorities regions...