我国的新一轮税制改革并不是简单的减税,而是“有增有减”的结构性调整,从而实现税收中性的目的。结构性调整就是在保持税收总量不变的前提下,调整不同税种的收入构成,即不同税种有增有减,以实现统筹发展的目标,其实就是体现了税收中性的原则。 The new round of tax reform in our country is not a simple tax reduction but a structural adjustment of “increasing or decreasing” so as to achieve the purpose of tax neutrality. Structural adjustment is to maintain the total tax revenue unchanged under the premise of adjusting the tax structure of different income, that is, different tax increases and decreases in order to achieve the goal of overall development, in fact, reflects the principle of tax neutral.