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税收中性与税收调节兼论我国流转税模式的选择王振刚（２）强调税收调节，可以以税代费调节资源级差收入，促进资源合理开发。许多资源有难以再生的特点，以取一定费用加以补偿以利新资源的开发是合理的解决办法，税收可以发挥其强制性、固定性的特点达到这一目的。（３）...
Tax Neutrality and Taxation Adjustment - Also on the Choice of Turnover Tax Model in China Wang Zhengang (2) Emphasize that taxation adjustment can adjust the income of resource level difference by taxes and fees and promote the rational development of resources. Many resources are difficult to regenerate, so as to compensate for certain expenses so as to facilitate the development of new resources is a reasonable solution. Taxes can exert their mandatory and fixed characteristics to achieve this goal. (3) ...