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一、少数民族地区税收模式研究的理论依据和法律依据我们党和国家一贯重视民族经济。毛泽东同志把马列主义的基本原理同中国的具体实际相结合，在领导中国革命和建设的过程中，十分重视少数民族地区的财税经济问题，曾明确指出：“我们国民经济没有少数民族的经济是不行的。”
I. Theoretical Basis and Legal Basis for Studying Tax Models in Ethnic Minorities Areas Our party and our state always attach importance to the national economy. Comrade Mao Zedong combined the basic principles of Marxism-Leninism with the concrete reality of China and attached great importance to the fiscal and taxation economy in the minority areas in the course of leading the Chinese revolution and construction. He clearly pointed out: “The economy in our national economy without ethnic minorities is No way.”