西部民族地区城镇化建设中税收优惠的法律经济学研究

本文在分析现阶段西部民族地区的税收优惠政策及其局限性的基础上,从法律经济学效益最大化的思想出发,指出在西部民族地区城镇化建设的税收优惠中必须依法治税,应当赋予部分西部民族地区政府地方税收立法权,还要落实西部民族地区自治机关的税收管理自治权。

Western Region the Town of the Race Region Turns the Construction to Study in the Law Economics of the Revenue from Tax Special Discount

This text analytical present stage western region special policy of the revenue from tax of the race region and it limits the foundation of sex up,set out from the thought that the law economics performance maximize,point out that must cure the tax by law in western region the race region of town turn the revenue from tax special discount of the construction,should give the part western region the government revenue from tax legislative power of the race region,still need to carry out western region the revenue from tax management autonomy of the autonomy organization of the race region.