谈谈税收的中性原则韩绍初在我国进行税制改革过程中人们常常对税收是否要遵循中性原则，它与增强税收调控功能是否有矛盾提出一些疑问，对此，本人谈点粗浅看法，以兹探索。一、在市场经济条件下，提出税收的中性原则有其客观必然性何谓税收的中性原则，一种解释是国家征... Talk about the Neutral Principle of Tax Han Shaochu In China’s tax reform process, people often have some questions about whether tax should follow the principle of neutrality and whether it has any contradictions with the function of tax control. In this connection, explore. First, under the conditions of a market economy, the neutral principle of taxation has its objective necessity. What is the neutral principle of taxation? One explanation is that the state ...