National Tax Policy In Research

China is a multi-ethnic country. In ethnic minority areas (EMAs) of China, because of the natural conditions, historical background and the current situation and other reasons, their economic development lags far behind the eastern coastal regions (ECR). After the founding of New China, especially since the reform and open policy carrying out, the state implemented a variety of preferential policies to promote economic development in EMAs, and has made great achievements. However, since the beginning of 21st century, along with a new round of tax reform, the adjustments of tax policies in EMAs can't adapt to the new market economy environment and doesn't clearly demonstrate its advantages, preferential policies for far less than the ECR. This tax system of the EMAs is far behind from the one in the ECR. Research and development of the specific tax policy which adapt to the regional and national economic development practice and preferential policies for the promotion of economic development in EMAs is an external "accelerator". This is not only broke the original theory that only relying on external input mode of economic development, but also in the tax system it will also help promote national economic development. Economic development in EMAs doesn't only relate to the immediate interests of compatriots of minorities, and is an important prerequisite and guarantee to the countries to achieve the comprehensive construction of a socialist well-off society for the same time, but also related to the improvement of comprehensive national strength, national unity and stability in border areas and other areas. So the development of national regional economy is a priority.In this study, the historical evolution of tax policy in Chinese EMA and promulgated by the state in recent years and the national tax policies are contented. It compared foreign tax policies in less developed areas and their roles in regional economic development to those tax policies in China, elaborated the tax policy's importance in the EMAs' economic development, analyzed the current tax policy's role and impact on national economic development, and combined with the actual situation of economic development to put forward constructive views on tax policy in EMAs.