税收中性辨析

• 作 者: 贾志勇 朱国平
• 机 构: 四川省财政学校
• 出 处: 四川财政
• 发表日期: 1998年04期
• 关键词: 效率原则 市场有效 税负转嫁 内在稳定器 差别税率 经济活动 资源配置 超额负担 课征 经济稳定增长

税收中性辨析●贾志勇朱国平目前理论界许多人提出，建立新税制的核心就是搞“中性税收”，这不仅是一个基本理论问题，也是一个事关重大的实践问题。一、税收中性的概念税收中性又称中性税收，有广义和狭义之分。狭义的税收中性：是西方税收学的一个基本原则，指的是税制...

Discrimination of Tax Neutrality ● Jia Zhiyong and Zhu Guoping At present, many people in the theoretical circle propose that the core of establishing a new tax system is to engage in “neutral taxation,” which is not only a basic theoretical issue but also a practical issue of great importance. First, the concept of neutral tax Tax neutral, also known as neutral tax, a broad and narrow sense of the points. Narrow tax neutral: a basic principle of taxation in the West, refers to the tax system ...