《中华人民共和国企业所得税法》出台,标志着我国新一轮税收制度改革进入重要阶段。税收制度中的深层次矛盾也日益凸现。其中,税收制度中的税源与税收收入背离问题尤其值得关注。本文以民族地区为视角,研究地区税源与税收收入存在的背离现象,并对这种背离带来的问题进行分析,以之为基础,提出相应的解决思路和政策建议。 The promulgation of the “Law of the People’s Republic of China on Enterprise Income Tax” marks an important stage in the reform of China’s new round of taxation system. Deep-seated contradictions in the tax system have also become increasingly prominent. Among them, the tax system in the tax revenue and revenue deviates from the issue of particular concern. From the perspective of minority areas, this paper studies the departure of tax sources and tax revenues in the region from the perspective of ethnic minorities, and analyzes the problems caused by such departure from the perspective of ethnic regions. Based on the analysis, the author puts forward corresponding solutions and suggestions.