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tan tan shui shou de zhong xing yuan ze
Author(s): 
Pages: 19-22
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  中性原则社会主义市场经济市场机制所得税增值税公平税负原则资源配置间接税课税制度税制改革;
Abstract: 谈谈税收的中性原则韩绍初在我国进行税制改革过程中人们常常对税收是否要遵循中性原则,它与增强税收调控功能是否有矛盾提出一些疑问,对此,本人谈点粗浅看法,以兹探索。一、在市场经济条件下,提出税收的中性原则有其客观必然性何谓税收的中性原则,一种解释是国家征...
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