作　　者： ;

机构地区： 武汉大学

出　　处： 《当代财经》 2010年第12期41-47,共7页

摘　　要： 通过对主流财政经济理论的理性、价值、国家、发展观等重大基础理论问题进行重新审视,发现主流理论存在许多非科学的成分。要建立符合科学发展观的税收制度,其首要任务是进行理论创新。具体来说,从宏观上看,GDP的增长并不能真正反映一个国家的发展水平,因为它不能反映社会秩序和自然秩序的变化状态。从价值理性准则的角度看,如何处理好理性工具与理性准则的关系,这是税制改革的前提。从"理性"的性质来看,GDP的增长和税收的增长之间应该有相应的协调关系。 Through reviewing the basic theories of the mainstream finance and economics on reason,value,country,development and other major issues,it is found that there are many non-scientific elements in the mainstream theories.To create a tax system conforming to the scientific development concept,the primary task is to make theoretical innovations.To be specific,from a macro point of view,GDP growth cannot truly reflect a country＇s level of development,because it cannot reflect the changes of social order and natural order.From the perspective of the criteria of value and ration,how to handle the relationship between rational tools and rational criteria is a prerequisite of the tax reform.From the view of the nature of＂ration＂,there should be a relationship of corresponding coordination between GDP growth and tax growth.

关 键 词： 财政学 财政经济理论 税制改革 科学发展观 增长

领　　域： [经济管理]