税收中性论析何振一，马拴友在建设与社会主义市场经济体制相适应的税制体系中，要重视税收中性问题，这一点已是多数人的共识。但在税制建设中，如何认识税收中性，和应当将其放在什么位置上，还有很多分歧，需要深入研究。一税收中性概念，最初来自西方自由主义经济学派... Tax Neutral Analysis He Zhenyi and Ma Shian-you It is the consensus of most people to pay attention to the tax neutrality in building a tax system compatible with the socialist market economic system. However, in the tax system construction, how to understand tax neutrality and what position it should be placed on? There are still many differences and need further study. A tax-neutral concept, originally from the Western liberal economics school ...