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Jingdong book

赋税制度的人本主义审视与建构

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Jingdong book

赋税制度的人本主义审视与建构

Name: 赋税制度的人本主义审视与建构
Brand: Jingdong book
SKU: 3110217391
Price: 41.47 USD
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人本主义赋税制度的研究是涉及实践“科学发展观”的一个十分重要的问题。本书比较全面地勾勒了重塑中国人本主义赋税制度的基本思路，提出了具有可操作性的相关政策措施。这些研究都具有原创性和实用性。

Content Description

书稿对历史上“轻徭薄赋”等人本主义赋税思想进行了客观审视和归纳总结，提出从纳税、征税、用税三个方面来建构人本主义赋税制度，以促进资源节约型、环境友好型、可持续发展的和谐社会主义制度建设。书稿语言流畅、逻辑清晰。

Author Description

傅樵：经济学博士，重庆理工大学会计学院教授。在重要学术期刊上发表专业论文数十篇，主持和参与多项省部级课题。

Catalogue

序
1 引言
1.1 问题的提出
1.2 选题的现实意义
1.3 国内外研究现状和趋势
1.3.1 国外研究现状
1.3.2 国内研究现状
1.4 研究方法、思路、内容及难点与创新
1.4.1 研究的基本思路和研究方法
1.4.2 研究的内容
1.4.3 研究的难点与创新

2 人本主义视域下的经济研究
2.1 经济学研究中引入人本主义的必然选择
2.1.1 对“人本主义”的解释
2.1.2 人本主义的起源与发展
2.1.3 在经济研究中引入人本主义的意义
2.2 人本主义经济思想溯源
2.2.1 人本主义思想溯源
2.2.2 经济学说史上的人本主义思想溯源
2.2.3 人本主义经济思想概括

3 人本主义视角下的赋税
3.1 人本主义视角下的赋税本质观
3.1.1 马克思主义赋税观带来的‘税收悖论”
3.1.2 赋税的起源
3.1.3 赋税产生的条件及存在的原因
3.1.4 以人为本的赋税本质认识
3.2 人本主义赋税思想的历史考察
3.2.1 扣国古代人本主义赋税思想的表现
3.2.2 西方近代人本主义赋税思想的表现
3.2.3 人本主义赋税公平观的思考

4 中国赋税人本主义历史追溯
4.1 中国以人为本赋税的历史经验
4.1.1 “与民休息”、“轻徭薄赋”的“高祖—文景之治”
4.1.2 “国依于民”，“民本”薄赋的“贞观—开元之治”
4.1.3 “农为国本”，宽仁实惠的“洪武—宣德之治”
4.1.4 “兴农足民”，节用裕赋的“康熙—雍正之治”
4.2 中国非人本赋税的历史教训
4.2.1 东汉末：苛政与重赋引发黄巾大起义（180—194）
4.2.2 隋末：贪腐与暴敛引发瓦岗军等农民起义（605—618）
4.2.3 唐末：暴政与苛赋引发黄巢等农民起义（762—007）
……
5 中国古代四大赋税改革展现的“人本”意蕴
6 近代资产阶级思想家赋税理论的“民本”意蕴
7 南京国民政府非人本税收导致覆亡的教训
8 西方发达国家人本赋税审视
9 人本赋税的制度保障
1O 建立中国特色的人本赋税制度的思考
参考文献
后记

Book Abstract

《赋税制度的人本主义审视与建构》：
然而，随着由门格尔、瓦尔拉斯和杰文斯发起的边际革命的兴起，经济研究方法上更偏重于利用数学模式来解释经济行为，古典经济学派重视人的价值的研究在整个经济学研究中不再受到重视，经济学的研究重心转到了以解决稀缺资源配置与利用的问题上来，形成了新古典经济学派。在流行至今、影响广泛的新古典经济学理论体系中，资源配置居于绝对统治地位，劳动力的劳动被当作与资金、土地、技术等平行的生产要素，统一放在生产函数中予以考虑，劳动力和劳动的人本属性以及行为主体的特殊性质都被忽视了，制度、分工对劳动力的决定性作用被假设掉了，在收入分配部分中也只考虑了人的收入或物质需求，人的权利、精神和成长需求被忽视了，由此导致经济学长期以来对人本发展的相对忽视。
基于凯恩斯理论而产生的宏观经济学则主要从总量层面，研究总供给与总需求的均衡关系，研究经济增长率、就业率、利息率、汇率等宏观经济变量的变化，以及这些变量对总供给的影响。在宏观经济学中，微观的行为主体（不管是个人还是企业）、主体行为及其对经济发展的影响，都不在考虑之列，宏观经济的微观基础研究只是在近年来才引起部分宏观经济学家的注意。因此，宏观经济学很少关注人的发展。
然而，随着主流经济学的发展与研究的深化，人们发现有一个问题越来越不能避而不管，这个问题成为经济学研究绕不开的一个障碍，那就是：在经济活动中，人这个个体，并不仅仅是以参与物质生产的生产要素或价格要素的形式而存在，同时人生活的目的，也并不只是简单地为了满足口腹之欲，功利、物质只是人类生存目标的低层次需求，因为人与人相处的社会环境并不只是由简单的利益交往关系所构成，对经济发展、社会稳定起着非常重要作用的。
……

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