Analysis Of Tax Administration Rights Of Ethnic Regional Autonomy Local Government

Regional national autonomy areas’ taxation administration rights unlike the general geographical sense of taxation administration rights. From the jurisprudence point, its presence is intended to guarantee the realization of rights of regional national autonomy.According to China’s Constitution and relevant laws and regulations, due to features about nationality, locality and autonomy in economic and social development of regional national autonomy areas, it decides that under premise of the principle of legality in taxation, national legal rules of taxation administration should allow that areas make some certain “alternative” or “complementary” in some specific policy measures and the operational level. In this regard, reasonable definition and effective protection of orderly operation of taxation administration rights of regional national autonomy areas is not only conducive to promote the uniform implementation of national laws in the regional national autonomy areas, but also contribute to ensure the realization of the principle of substantial fairness in the process of implementation of unified national rules in different regions.Due to the impact of historical and cultural traditions, regional differences, ethnic habits, and many other objective factors, operation of regional national autonomy areas’ taxation administration rights plays an irreplaceable function in the protection of tax incentives in the development and implementation of that areas, in moderately reducing the tax burden of taxpayers, encouraging taxpayers to concentrate funding innovation、expanding the operation scale and improving productivity and in promotion of economic development. But according the actual operation, there indeed exist such as the scarcity of operational rules, management and implementation of the procedures are not standardized,weak supervision and responsibility voids and other outstanding issues. There’s the possibility of arbitrarily and abuse in management of regional national autonomy areas’ taxation administration rights, which needing a full range of legal regulation: it is necessary to gradually improve the legal system and the system design of taxation administration, so there is clear legal basis; it is necessary to effectively regulate and implementing procedures, so laws are enforced strictly; the need to further strengthen the supervision of ethnic autonomy areas’ taxation administration rights, so the laws must be held accountable.