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一、关于中性税收 中性税收是西方税收学界所倡导和推行的一条重要原则。它的基本思想是经济生活中应充分发挥市场机制的调节作用,避免国家征税对市场机制运行的不良影响,避免税收对资源配置的扭曲。
First, on the neutral tax Neutral tax is the western tax scholars advocated and implemented an important principle. Its basic idea is that in economic life, the regulatory mechanism of the market mechanism should be given full play to avoid the negative impact of state taxation on the operation of the market mechanism and to avoid distorting the allocation of resources by taxation.