Research on Performance Evaluation of Preferential Tax Policies in Minority Areas

Ethnic minorities in China are mostly distributed in the remote areas in the west and its economic development is relatively backward, remote, so how to effectively promote the harmonious development of all kinds of ethnic minority areas economy has long been a is an important part of our country economy and stable development, under the new “difference” planning, more requirements attaches great importance to the quality and economic development in national minority areas. Compared with the eastern developed areas, the economic development of ethnic minority areas is not balanced, and the government needs to give them a certain slant support in the relevant financial policies. Taxation plays a lever role in regulating the economy. In recent years, China has introduced tax policies related to the Western Development and other related tax policies to provide tax incentives to enterprises in ethnic minority areas, aiming to promote the overall rapid development of ethnic minority areas. However, there are still many problems to be optimized. Based on performance analysis of preferential tax policies in minority area as the research framework, this paper for the preferential tax policies for minority areas of China in recent years, further analysis under the preferential tax policies to support the national minority area development, points out the challenges facing the current preferential tax policy, combining with the in less developed areas of foreign tax policies related experience, and finally put forward our country minority areas the optimum path of preferential tax policy, to further promote the development of minority areas economy for a long time.