A Study On The Legal System Of Tax Autonomy In Xinjiang Uygur Autonomous Region

Minority autonomous local tax autonomy system is an important part of our system of tax legislation. Autonomous areas share tax autonomy and ethnic regional autonomy system is consistent with the basic requirements, But the exertion of tax autonomy in practice there are still some obstacles. By giving adequate minority autonomous organs of Tax Legislation, And further improve the tax incentives. The establishment of local autonomous government approach to remove the barriers of some system. This is not only favorable to the areas in powers, unified on the Property rights and the rights of tax obligations. But also conducive to the development and improvement of local tax system. Proper handling of financial relations between central and autonomous areas also plays an important role.Xinjiang Uygur Autonomous Region government both belong to local governments and also enjoy the right to a special national autonomous local government and part of tax administration in taxation rights body, In the exercise of taxing powers, Required carry on accordance with the country’s "constitution", "Legislation Law" and the provisions of the tax law But also in accordance with the provisions of "Regional Ethnic Autonomy" and related supporting regulations. So we need to study the problem of Xinjiang Uygur Autonomous Region of tax autonomy, This is also an important way to promote our stage rapid economic and social stability of Xinjiang Uygur Autonomous Region Development, In line with the overall interests of Xinjiang Uygur Autonomous Region. So explore the Xinjiang Uygur Autonomous Region of tax autonomy issue has important practical value.This paper is divided into five parts:The first part is an introduction, The main case study describes the significance of the topic papers and foreign experts; Second part is legal analysis, the main content of giving autonomy and necessity autonomy describes the theoretical basis for the tax autonomy of ethnic autonomous; The third part describes the current situation in Xinjiang Uygur autonomous tax authority run, and analyzes the existing problems, Clarify the necessity of the Xinjiang Uygur autonomous tax autonomy; The fourth part by drawing on foreign ownership of local government taxes, describes the differences between domestic and local tax autonomy; The fifth part presents a comprehensive tax Xinjiang Uygur autonomous system of legal advice, Xinjiang Uygur Autonomous Region Tax Legislation giving appropriate, establish the main taxes, and further improve the tax incentives.