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科学发展观不仅是马克思主义关于发展的世界观和方法论的集中体现,也应该是对世界制度文明和国际社会潮流关于发展的一系列思想、理论的批判继承。基本人权不仅是科学发展观最深层的基本内涵,也是财税法治和财税民主最深层的基本内涵。科学发展观不仅确认了财税法治和财税民主的基本内涵,而且向财税法治和财税民主注入了新内涵,作为基本人权的发展权就是这一新内涵的重要内容之一。
The scientific concept of development is not only a concentrated expression of Marxist world outlook and methodology on development, but also a critical continuation of a series of ideological and theoretical theories on the development of world institutional civilization and the international community. The basic human rights are not only the deepest basic connotation of the scientific concept of development, but also the basic connotation of the rule of finance and taxation and the most profound aspect of fiscal, taxation and democracy. The scientific concept of development not only confirms the basic connotation of the rule of finance, taxation and taxation and democracy, but also infuses new meaning into the rule of finance, taxation and taxation and democracy. The right to development as a basic human right is one of the important contents of this new connotation.