一、税收调控与税收中性的相关理论(一 )税收调控与税收中性的一般性解释“税收调控” ,是指一国政府运用税收的手段 ,对经济运行和社会物质利益的分配进行有效的调节 ,以期达到预期的社会经济目标或特定目的。它是国家宏观调控的重要组成部分 ,是国家运用税收手段对社会经济运 I. Theories Related to Tax Control and Tax Neutral (I) General Explanation of Tax Control and Tax Neutral “Tax regulation and control” refers to the means by which a government uses tax revenue to effectively allocate economic operations and social material benefits In order to achieve the desired socio-economic goals or specific objectives. It is an important part of the state’s macroeconomic regulation and control. It is a method by which the state uses taxation measures to promote social economy