科技成果应用与对纳税人负责关系研究

现代政府的合法性在于对纳税人负责,政府利用税收支持科学的主要目的是获取公共产品和公共服务,科学的合法性在于科技成果的应用,科技成果应用是科技工作者对纳税人负责的当然义务和责任。政府并没有天然资助科学的义务,科学必须对纳税人负责。我国科技工作者对科技成果应用与对纳税人负责之间的关系的认识还存在很多误区。本文有针对性地提出科技工作者在科技成果应用中如何践行对纳税人负责的具体建议。

The Research of the Relationship Between Application of Scientific and Technological Achievements and Responsible to the Taxpayers

The legitimacy of modern government is responsible to the taxpayers.The main purpose of government-funded science is to obtain public goods and public services.So the legitimacy of science is the application of scientific and technological achievements,The Application of scientific and technological achievements is the natural obligations and responsibilities of scientific and technological workers.Government does not have the natural obligations of the funding of science.Science must be responsible to taxpayers.Chinese scientific and technological workers’ understanding of the relationship between the application of scientific and technological achievements and responsible to the taxpayers is still many misunderstanding.The paper puts forward specific and targeted recommendations on how to practice responsible to the taxpayers of scientific and technological works.