第三章国家机构 第六节民族自治地方的自治机关

Section 6 The Organs of Self-Government of National Autonomous Areas

第一百一十七条民族自治地方的自治机关有管理地方财政的自治权。

Article 117 the organs of self-government of the national autonomous areas have the power of autonomy in administering the finances of their areas.

它既是自治机关自治权的重要组成部分，又是国家人事制度的主要内容之一。

It is an important component of the autonomy of the organs of self-government, and also a major content of the state personnel management system.

第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。

Article 29 the autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region.