On The Financial Autonomy

System of regional ethnic autonomy is China's Constitution provides a basic political system, which is one of the three constitutions.. Regional National Autonomy Law is the constitutional basis for formulating the maintenance of the basic legal rights and interests of minorities. Autonomy of regional national autonomy system is the core of financial autonomy of regional national autonomy system is the material basis, if only the financial autonomy is implied the regional national autonomy is implied fundamentally.According to the "Constitution" and "Law on Regional Ethnic Autonomy", organs of local self-government of autonomous financial management autonomy is rich in content, it is include mainly the following five areas: given the autonomy of the ethnic autonomous areas legislation; provisions of the ethnic autonomous Local financial system's basic content requirements of the national autonomous areas of financial help and support of the responsibility to the ethnic autonomous areas and preparation of the supplementary regulations specific to the implementation of the rights provided for increasing the ethnic autonomous areas the intensity of financial transfer payment. Since the founding of New China, the central authorities of the ethnic autonomous areas at different times to take a different fiscal policies. After several changes, is now in ethnic autonomous areas are applicable to the 1994 tax reform measures. 1994 although the financial system to strengthen macro-control capacity of the central purposes, but the minority adopted a "one size fits all" measures to enable the operation of the ethnic autonomous areas in the budget deficit soared, the lower income, and many other issues . And the accompanying 1994 financial and tax system reform of the financial transfer payment system has failed to solve these problems. In light of this situation, the author of the views of experts and scholars, including the proposed fiscal autonomy and improve the existing system of transfer payments of some suggestions.