| 關 鍵 詞： |
原住民；地方自治；地方財政；租稅；原住民族基本法 |
| 中文摘要： |
中華民國憲法增修條文第 10 條第 11 項：「國家肯定多元文化，並積極維護發展原住民族語言及文化」；第 12 項「國家應依民族意願，保障原住民族之地位及政治參與，並對其教育文化、交通水利、衛生醫療、經濟土地及社會福利事業予以保障扶助並促其發展，其辦法另以法律定之」，確立了有異於傳統中國概念下「少數民族」之憲法原住民族保障。關於原住民自治區與財政保障，根據原住民族基本法第 5 條第 1 項：「國家提供充分資源，每年應寬列預算協助原住民族自治發展」；第 2 項：「自治區之自治權限及財政，除本法及自治相關法律另有規定外，準用地方制度法、財政收支劃分法及其他法律有關縣（市）之規定」，為原住民自治區財政的重要規定；而同法第 4 條：「政府應依原住民族意願，保障原住民族之平等地位及自主發展，實行原住民族自治；其相關事項，另以法律定之」，基上所述，本篇論文乃就原住民地方自治與財政進行討論。
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| 英文關鍵詞： |
Indigenous Peoples；Self-Government；Local finance；Tax；The Indigenous Peoples Basic Law |
| 英文摘要： |
According to Additional Articles of the Constitution of The Republic of China Article 10 XI, The State affirms cultural pluralism and shall actively preserve and foster the development of aboriginal languages and cultures. Article 10XII, The State affirms cultural pluralism and shall actively preserve and foster the development of aboriginal languages and cultures. The State shall, in accordance with the will of the ethnic groups, safeguard the status and political participation of the aborigines. The State shall also guarantee and provide assistance and encouragement for aboriginal education, culture，transportation，water conservation，health and medical care, economic activity, land, and social welfare, measures for which shall be established by law. Established a constitutional aboriginal protection that is different from the "minorities" under the traditional Chinese concept. About Aboriginal Local Autonomy and Financial Security, According to The Indigenous Peoples Basic Law Article 5.The state shall provide sufficient resources and allocate abundant annual budget to assist indigenous peoples in developing autonomy. Unless otherwise provided under this Law or other laws related to autonomy, the power of autonomy and finance in regions of autonomy shall be subject to the Local Institution Law, the Act Governing the Allocation of Government Revenues and Expenditures and other statutes governing county（city）.and Article 4 The government shall guarantee the equal status and development of self-governance of indigenous peoples and implement indigenous peoples, autonomy in accordance with the will of indigenous peoples. The relevant issues shall be stipulated by laws. This paper discusses Indigenous Peoples local autonomy and finance.
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| 目 次： |
壹、前言
貳、虛幻的原住民地方自治與財政
一、虛無的原住民地方自治
（一）無土地的根之原住民自治？
（二）原住民族自治法的延宕無解
二、原住民族基本法之構成與檢討
（一）提供充分資源協助原住民族自治發展
（二）自治區之自治權限及財政
（三）原住民族地區建設基金
（四）原住民族綜合發展基金
三、原住民族自治暫行條例（草案）
（一）原住民族自治區、族區與部落
（二）原住民族自治政府之預算
（三）自治事項
參、原住民地方自治財政之構築
一、地方財政全貌藍圖的建構
二、地方財政權保障之構造
（一）地方財政權與國家的關係
1. 財政自主權
2. 財源保障請求權
（二）地方財政權對住民之關係
三、原住民自治與地方預算
四、原住民自治財政歲收的可能途徑
（一）稅捐
（二）規費與受益費
1. 規費
2. 受益費
（三）特別公課
（四）補助與統籌分配
肆、結語
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