税收中性理论是当前我国税收理论的一个重大问题.它对于社会主义市场经济体制下税收制度的建设与完善、加强税收宏观调控等具有重要意义.在社会主义市场经济中,政府税收与市场经济的关系应该如 The theory of tax neutrality is a major issue in current tax theory in our country, which is of great significance to the construction and improvement of the tax system under the socialist market economic system and to the macro-control of tax revenue etc. In the socialist market economy, the government tax revenue and the market economy The relationship should be like