CAJ | 학술논문

税收自治权是民族地区自治权的重要组成部分.行使税收自治权对地区产业发展进行调控已经成为广西实施产业战略的重要手段.但由于受到税收自治体制的制约,以及税收立法技术的影响,广西以税收政策扶持产业之路还任重道远.本文在对广西税收自治权及产业经济发展之间的关系进行分析后提出了几点建议,以期广西的产业经济得到更好的发展.
세수자치권시민족지구자치권적중요조성부분.행사세수자치권대지구산업발전진행조공이경성위엄서실시산업전략적중요수단.단유우수도세수자치체제적제약,이급세수입법기술적영향,엄서이세수정책부지산업지로환임중도원.본문재대엄서세수자치권급산업경제발전지간적관계진행분석후제출료궤점건의,이기엄서적산업경제득도경호적발전.
The fight of tax autonomy is an The exercise of right of tax autonomy to regulate an important means to implement the important part of the right of regional minority autonomy. and control the regional industrial development has become strategy of industry in Guangxi tonomy system and the impact of tax legislation technology, Guangxi However, due to restriction of tax au- has a long way to go in using tax policy to support industrial development. This article analyzes the relationship between the right of tax autonomy and the development of industrial economy and puts forward some suggestions in order for a better develop- ment of industrial economy in Guangxi.