完善民族地区财税政策,发展民族地区经济,培植民族地区财源,是摆脱民族地区财政入不敷出困境的根本途径。甘肃民族地区自实施分税制以来,中央对经济发达地区、贫困地区和民族地区统一采取了“一刀切”的财税政策,经济发达地区税基宽,税负轻,实现的财政收入多;而民族地区税基窄, Improving the fiscal and taxation policies in ethnic areas, developing the economy in ethnic areas and cultivating financial resources in ethnic areas are the fundamental ways to get rid of the financial difficulties that the ethnic regions can not make ends meet. Since the implementation of the tax-sharing system in the minority areas of Gansu, the Central Government has adopted a “one size fits-all” fiscal and taxation policy for economically developed areas, poor areas and ethnic minority areas. The economically developed areas have a large tax base with a light tax burden and a large fiscal revenue. However, Base narrow,