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税收中性与税收调控若干问题研究□汤贡亮张晓霞近几年来,我国财税理论和实际工作者对于在建立社会主义市场经济体制中加强税收调控和重视税收中性原则发表了许多精辟的见解,肯定的观点有,质疑的观点亦有。笔者认为,对税收中性原则与加强税收宏观调控若干重要问题作进...
Tax Neutrality and Taxation Regulation and Control □ Tang Gongliang Zhang Xiaoxia In recent years, our tax and tax theory and practitioners have expressed many brilliant insights on how to strengthen tax control and attach importance to tax neutrality in establishing a socialist market economic system. Opinions, doubts are also points of view. The author believes that the principle of neutral tax and tax macro-control to strengthen a number of important issues for ...