On Absence And Reconstruction Of Taxation Technological Rationality

Under the modern situation of globalization, and with the market, information & law tendency of the society, the traditional taxation with the features of experiential management and manual manipulation has been very behindhand. The adoption of normative, systematic, intellective, and high effectively technological means, in case of reconstraction of method system of taxation distribution following rationality principle, is being asked for the historical demand of modern taxation development.As the distribution tools of the country, taxation has consistency in essence with technology which is indeed the knowledge of manner and means. Technology is the intrinsic constituents of technology. The knowledge system about the manner and means of taxation distribution is indeed the taxation technology, which includes the kinds of social and natural technology. Taxation technology takes on the fuctions of efficiency, equity, buildup and innovation, which creates incessant power for the development of taxation projects.It must obey the rational rules to exert the power of taxation technology. The controversy to rationality can not change the intrinsical properties of rationality which pursues the origin, cognition, means, value, and the practical capability of things. It is true that rationality is the condensed abstract of the intrinsic content of technology, just as technology is the reality representation of rationality. "Technological rationality" can not be denied even somebodies consider that technology owning subjective qualification instead of human just because of the problems brought about by unilateral application of technological. Technological rationality emphasizes that technology must accept the rational guidance of human being. Technological rationality of taxation makes taxation distribution tally with the essence of taxation, so it is the thinking and acting rules of guiding the manner and ways of taxation distribution.Under the domination of traditional consciousness such as experience, authority power and handworked skills, there exists the cognitive absence of technological rationality, therefore, the natural and social technologies used in reality exist the deficiencies such as sorts absencing, scattered utilization, content lag, etc., so it...