作　　者： (刘玉龙）;

机构地区： 浙江工商大学财务与会计学院,310018

出　　处： 《财贸经济》 2017年第9期18-30,共13页

摘　　要： 构建在福利经济学基础上的最优税收理论,不但存在着理论上的缺陷,而且由于其严格的前提假设严重偏离了税制的实际运行状态,也存在着实践上的限制和约束。但其所使用的研究方法、研究逻辑和研究思路,对于研究劳动价值论视角下的最优税收理论提供了借鉴。本文尝试借鉴西方最优税收理论的研究逻辑和研究方法,将最优化方法应用于马克思的扩大再生产平衡公式,以构建劳动价值论视角下的最优税收理论分析框架。本文先从理论上分析了劳动价值论视角下的效率标准,并提出可以将引入税收因素的社会再生产平衡公式作为目标函数,由此最优税收问题就变成:在实现了(或一定的)公平目标的前提下,应当如何设置税率,才能保证扩大再生产顺利进行所需要的均衡条件。在此基础上,本文又推导了引入税收因素后的社会再生产平衡公式。 Optimal tax theory, based on welfare economics, owns some theory defects, in which the strict assumptions deviate from the actual running state of tax system, and these limitations and restrictions are also difficult to apply to practice. However, the methods, logic and ideas, which are used in the study of the optimal theory,provide a reference for the optimal tax theory based on labor theory of value. This paper tries to use the methods, logic, ideas of the western theory of optimal taxation, and optimization method to expand reproduction balance formula of Marx, to set up a framework of optimal tax theory based on labor theory of value. Firstly, we analyze the theory of labor value efficiency standards from the view of social reproduction, and put forward the balance formula that introduces tax factors as the objective function. The problem of optimal taxation becomes how to set the tax rate to ensure the equilibrium conditions of smooth expansion of reproduction. Secondly, we derive the formula of social reproduction balance formulas which introduces factors of tax.

关 键 词： 劳动价值论 最优税收 社会再生产