About Author

  Duan Xiaohong, a professor at the School of Law at Central South University for Nationalities, holds a Doctor of Laws degree and is a visiting scholar at the University of Michigan in the United States. Mainly engaged in the teaching and research of economic law and financial and tax law, published more than 30 papers in core journals, presided over the National Social Science Fund project, the National Civil Affairs Commission project, the Ministry of Justice National Rule of Law and Law Theory Research project, and the Hubei Provincial People's Congress Theory Research project. Participated in more than 10 national social science major bidding projects, the National Social Science Fund project, and provincial-level social science projects, and published 1 monograph. Currently serving as the Executive Director of the China Financial and Tax Law Research Association and Vice President of the Hubei Provincial Law Society Financial and Tax Law Research Association. 段晓红，中南民族大学法学院教授，法学博士，美国密歇根大学访问学者。主要从事经济法学、财税法学的教学和研究，在核心期刊上发表论文30余篇，主持过国家社科基金项目、国家民委项目、司法部国家法治与法学理论研究项目、湖北省人大理论研究项目，参与国家社科重大招标项目、国家社科基金项目和省部级社科项目10余项，出版专著1部。现兼任中国财税法学研究会常务理事、湖北省法学会财税法学研究会副会长。

Book Description

  This book takes Guangxi Zhuang Autonomous Region as the representative and research object of ethnic areas, and focuses on the changes in financial resources in ethnic areas before and after tax reform and their impact on public services. It analyzes the financial risks brought by tax reform to ethnic areas and its impact on public utilities and services in ethnic areas, and reflects on the problems existing in China's ethnic financial system based on the evolution process of China's ethnic financial system, Reflected on the implementation effect of fiscal policies for the Western Development, and proposed specific suggestions to improve China's national transfer payment system. 本书以广西壮族自治区作为民族地区的代表和研究对象，以税制改革前后民族地区财力变化及其对公共服务的影响为研究主线，分析税制改革给民族地区带来的财政风险及其对民族地区公共事业和公共服务的影响，结合我国民族财政体制的演变过程反思我国民族财政体制存在的问题，反思了西部大开发财政政策的实施效应，提出了完善我国对民族转移支付制度的具体建议。