财政经济理论需要创新——以科学发展观为视角

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。

Financial and Economic Theories Require Innovation: from the Perspective of Scientific Development Concept

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 natu...