CAJ | 학술논문

为了更好地贯彻民族发展政策和民族区域自治政策,国家对于民族地区一直提供财政政策上的倾斜。而分税制改革之后,财政政策的倾斜状况有所改变。分税制改革对中央和民族地区的财政关系、民族地区和非民族地区的财政关系都产生了很大的影响。文章力图探讨分税制改革对民族地区财政的上述影响,并研究转移支付在分税制改革后对民族地区的政策效力。
위료경호지관철민족발전정책화민족구역자치정책,국가대우민족지구일직제공재정정책상적경사。이분세제개혁지후,재정정책적경사상황유소개변。분세제개혁대중앙화민족지구적재정관계、민족지구화비민족지구적재정관계도산생료흔대적영향。문장력도탐토분세제개혁대민족지구재정적상술영향,병연구전이지부재분세제개혁후대민족지구적정책효력。
In order to better implement the national development policy and the policy of regional national autono- my, the state for national regions has been providing fiscal policy tilt. And after the tax reform, fiscal policy flit, chariges. The tax distributibn felorm Of the financial relationsh!p of the central and ethnic minority areas, ethnic mi- nority areas and the non-minority areas of fiscal relations are both had a great ＇effect. This paper tries to explore of the influence on tile finance＂ system reform in ethnic areas, and the transfer payment in ethnic areas after the tax dis- tribution refoml policy effectiveness.