科学发展观视角下对西藏税收政策的再思考

A Restudy of Tibet's Tax Policy from the Perspective of the Scientific Outlook on Development

科学发展观是一套完整的科学体系,它要求协调发展、全面发展、可持续发展。西藏税收政策改革要完善和落实科学发展观,就必须改变过去那种单方面强调税收增长速度的发展观,转向坚持以人为本,全面、协调、可持续发展上来。在改革中,应该在科学发展观的框架下,立足科学发展、改善民生、生态文明、统筹发展、以人为本的理念完善西藏的税收政策,推动和谐西藏、小康西藏、绿色西藏目标的实现。

As an integrated scientific theory, the Scientific Outlook on Development stresses the significance of comprehensive, balanced and sustainable development. The implementation of the theory in Tibet's tax policy reform depends on transforming its former outlook on development, which only emphasizes tax growth rate, into a more scientific one which conforms to the principles of the Scientific Outlook on Development. Within the framework of The Scientific Outlook on Development, the reform of Tibet's tax policy should adopt the concepts of scientific, overall and people-oriented development towards the construction of a harmonious, well-off and 'green' Tibet.