民族地区与一般地区间的财税差距及失衡状况,这不仅是由于经济发展水平不同造成的,而且财税制度的设计与导向也影响着财税资源的汲取与绩效。通过对五大民族自治区财税失衡现象的分析,从地方税制角度审视有悖于民族地区发展的因素,进而提出民族地区地方税体系的完善路径。 Fiscal disparities and imbalances between the ethnic areas and the general areas are not only caused by the different levels of economic development, but also the design and orientation of fiscal and tax systems also affect the absorption and performance of fiscal resources. Through the analysis of fiscal and taxation imbalances in the five national autonomous regions, it examines the factors that run counter to the development of ethnic regions from the perspective of the local tax system, and then puts forward the perfect path of the local tax system in ethnic regions.