试论税收中性与税收调节的关系及选择温丽燕当前，在税收理论界，对“税收中性”这一观点存在着两种不同的认识。有人认为，在社会主义市场经济条件下，充分发挥市场的资源配置功能，相应要求税收应当保持中性，不要过多地干预经济，以免影响市场机制的有效运行；有的人则... On the Relationship between Tax Neutrality and Tax Regulation and Selection Wenli Wen At present, there are two different understandings on tax neutrality in tax theory circle. Some people think that under the conditions of a socialist market economy, it is necessary to give full play to the market’s resource allocation function and accordingly require that taxes should be kept neutral and do not interfere in the economy too much, so as not to affect the effective operation of the market mechanism. Some people ...