Research On Tax Legislation Power In Ethnic Autonomous Areas

The Chinese civilization,both ancient and modern,has gone through5,000 years of continuous development.The glorious history of the Chinese nation has stood the test of time.Its strong inclusiveness and openness have injected great vitality into the Chinese civilization.The 56 ethnic groups living together on this ancient land are working together as one for the great rejuvenation of the Chinese nation.Since the founding of the People’s Republic of China in 1949,under the leadership of the Communist Party of China,the fraternal ethnic groups have worked with one heart and one mind and created many miracles.Today,is a crucial period for us to build a great modern socialist country in an all-round way.It is all the more important for us to unite the people of all ethnic groups and pool our strength to ensure domestic political and economic stability and ensure national security.In uniting the people of all ethnic groups,we must,above all,ensure that the economy of the ethnic autonomous areas can keep pace with the economic development of the state.However,due to the influence of market economy and geographical location,there is still a big gap between the development of ethnic autonomous areas and other areas in China.As the main source of fiscal revenue in ethnic autonomous areas,taxation plays an important role in the economic and social development of ethnic autonomous areas.The tax legislative power is not only a means for the national government to regulate resources,but also a guarantee to satisfy the public demand.The government of the ethnic autonomous areas is not only the subject enjoying the right of ethnic autonomy,but also the subject of taxation in the national tax management system.In order to properly solve the ethnic problems and ensure the economic construction of the ethnic autonomous areas under the leadership of the state,it is particularly important to give the ethnic autonomous areas certain tax legislative power.The first part of this paper introduces the connotation and theoretical basis of tax legislative power in ethnic autonomous areas,analyzes the relevant theoretical concepts of tax legislative power,and demonstrates the theoretical and legal basis of tax legislative power in ethnic autonomous areas.The second part introduces the situation and problems of the exercise of tax legislative power in ethnic autonomous areas.The third part explains the necessity and feasibility of tax legislative power reform in ethnic autonomous areas.The fourth part summarizes the experience and lessons of foreign tax legislative power division to learn from each other.The fifth part,on the basis of the foregoing,puts forward some suggestions on the perfection of tax legislative power in ethnic autonomous areas.On the basis of strictly following the existing laws,we should improve the tax legal system of ethnic autonomous areas.