生产要素价值论与中国税制改革方向  

The Value Theory of Production Elements and the Direction of China Taxation Reform

作　　者：漆亮亮[1] 

机构地区：[1]厦门大学公共事务学院,厦门361005

出　　处：《公共管理学报》2004年第3期55-58,共4页Journal of Public Management

基　　金：国家自然科学基金资助项目(70173010)

摘　　要：在简要说明生产要素价值论及其分配法则的基础上,提出了一种新型的治税模式和治税理念。其中,新型的治税模式阐明了一国税收的理论征收上限以及各税收形式的价值来源,从而在理论上廓清了原有的一些错误认识。在新型的治税模式基础上又提出了能指引税制改革方向的三大新型治税理念。结合中国现实国情,提出了中国下一步税制改革应有的方向。In this article,on the basis of a brief introduction to the value theory of production elements,the author advanced a new taxation mode that is fair,simple and efficient and adaptable to our country ' s reality.And it is considered in this article that the precondition of efficient reform on the taxation system lies in the realization of the fundamental reform on the distribution system,under which the proprietor of three production elements share the profit,and the land taxation returns to the whole society so as to go back to the natural productivity system.Taxes will then be levied on the quotas got on the name of each proprietor of the three production elements.In the end,with the consideration of our country ' s reality,the articles pointed out the direction of china taxation reform.

关 键 词：生产要素价值论 中国 税制改革 治税模式 治税理念 分配法则 

分 类 号：F812.42[经济管理—财政学] F014.1