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从根本上解决我国目前税制结构引发的矛盾,诸如与经济发展方式转变不协调的矛盾等,需要从税制结构的性质入手,构建一个发展型税制结构。本文用发展了的马克思再生产模型以及社会总产品价值构成对课税原则进行了重新解读,并在此基础上,利用劳动力价值构成及其实现等马克思经济学视角对课税要素的设置进行原则性安排,以使发展型税制结构在遵循“课税结构-价值流动-经济平衡”基本框架的基础上实现经济平衡,并能够有效发挥收入分配调节和税制“绿化”的发展型目标。
To fundamentally solve the contradictions caused by the current tax structure in our country, such as the contradiction between the uncoordinated transition and the mode of economic development, it is necessary to start with the nature of the tax structure and construct a development-oriented tax structure. In this paper, we re-interpret the tax principles with the developed model of Marx’s reproduction and the composition of the total value of society. Based on this, we use principles of Marxist economics, such as the composition of labor value and its realization, to set principles for the establishment of taxable factors Arrangements should be made so that the development-oriented tax structure will achieve an economic balance based on the basic framework of “tax structure-value flow-economic balance” and be able to effectively develop the development-oriented objectives of income distribution adjustment and taxation system “greening” .