资本输出中性、资本输入中性和国家中性是税收中性的三种形式。与它们相对应的消除国际重复征税的方法分别为抵免法、免税法、及扣除法。各国在税收实践中对税收中性的选择常常比较灵活。 Neutral capital outflows, capital input neutrals and national neutrals are three forms of tax neutrality. The corresponding methods of eliminating international double taxation are the credit law, tax exemption law and deduction law respectively. Countries in the tax practice of tax neutral options are often more flexible.