所谓中性税收原则,是指税收不要干扰市场经济的运行,因为太多的税收鼓励或惩罚将会破坏市场竞争作用。这是西方税收界倡导的税收原则之一。这一思想的出发点是避免国家征税对市场机制的干扰或扭曲,主张充分发挥市场机制的调节作用,对美国、加拿大等西方国家税制改革思路的形成产生了重大影响。中性税收思想也是80年代以来国际性税制改革主线“低税率、少优惠、严管理”的重要理论依据。 The so-called neutral tax principle refers to the tax revenue should not interfere with the operation of the market economy, because too much tax incentives or penalties will undermine the role of market competition. This is one of the tax principles advocated by western tax authorities. The starting point of this thought is to avoid interference or distortions of the state taxation on the market mechanism and to advocate giving full play to the regulatory role of the market mechanism and exerting a significant influence on the formation of the tax reform ideas in western countries such as the United States and Canada. The neutral tax thought is also an important theoretical basis of the “low tax rate, less favorable and strict management” in the main line of international tax reform since the 1980s.