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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 reexamining major theoretical issues such as the rationality, value, state and development concept of the mainstream financial and economic theory, we find that there are many non-scientific elements in the mainstream theory. To set up a tax system that conforms to the scientific concept of development, its primary task is to carry out theoretical innovation. Specifically speaking, macroscopically, the growth of GDP does not really reflect the development level of a country because it can not reflect the changing state of social order and natural order. From the perspective of value rationality, how to handle the relationship between rational tools and rational guidelines is the precondition of tax system reform. Judging from the nature of “rational ”, there should be a corresponding coordination between the growth of GDP and the growth of tax revenue.