论文部分内容阅读
税收中性与税收调控是矛盾的统一体王世迅全面正确地理解税收中性与税收调控的矛盾和统一有助于建立我国社会主义市场经济条件下的新税制。（一）税收中性与税收调控存在矛盾的一面。对税收中性作狭义理解，中性税收作为西方税收学的一个基本原则，强调的是税制设置应当不...
Tax neutrality and tax control is a contradictory unity Wang Shixun comprehensively and correctly understand the contradiction and unity of tax neutrality and tax control will help to establish a new tax system under the conditions of China’s socialist market economy. (A) There is a contradiction between tax neutrality and tax control. A neutral understanding of tax neutrality, neutral tax as a basic principle of taxation in the West, emphasizing the tax system should not be set ...