The Improvement Of The Tax Law System Of China's Ethnic Autonomous Areas

The government and all aspects of the societies have paid highly attention to how to reduce the development gap between the relative undeveloped region and developed region. Plenum of the 16th CPC 6 had put forward The scientific concept of development , paid attention to the harmonious development between different regions. In Plenum of the 16th CPC 5 , the National General Secretary Hujintao suggested Building a socialist harmonious society , paid attention to the benefits of different group, make all the people enjoy the fruits of social reform impartially. Accelerating the development of the relative undeveloped ethnic area should be an important content of harmonious society. It is also the demand of building a well-off society. The positive and reasonable tax system is very important to speed up the development of the undeveloped ethnic area. However, the domestic tax system is not very reasonable for the ethnic area and the academic study is also not very deep and systematic. The tax system generated in 1994 is suitable for that period situation, is successful proved by practice. But the system is not suitable nowadays, especially in the circumstance that the development between the ethnic areas and developed regions is very unequal. The tax system needs to be perfected. Because of the importance of the tax system and the above-mentioned problem, I choose this subject as the study object of master paper.The writer tried to elaborate her opinion about how to perfect the tax system from three aspects. That is national tax fundamental system, the tax autonomy of ethnic autonomic area and the tax privilege for ethnic area. At last, the writer suggests that realize the stabilization, opening, and harmoniousness through legislation. The innovation of this paper is elaborating the tax system from a much more comprehensive angle.The study methods of this paper are historic research method, comparative method and document data analysis method. The historic research method is used to discuss the development history of tax system, the comparative method is used to compare the tax burden and tax privilege between different areas. The document data analysis method is used in many parts of this paper, it is the main method of this paper.