一、税收中性分析在税收理论探索中，先后有两种税收中性内涵的存在，一是绝对税收中性，即完全摒弃税收对经济的调节，认为效率原则和政府干预严格对立。二是相对税收中性，即在市场存在缺陷的条件下，强调税收调控的必要性。（一）．绝对税收中性分析绝对税收中性原则要求税 I. Neutral Analysis of Tax In the exploration of tax theory, there are two types of neutral tax revenue. One is absolute tax neutrality. That is to say, the regulation of tax revenue on the economy is totally abandoned. The principle of efficiency and the government intervention are strictly opposed. Second, the relative tax neutral, that is, the existence of the market conditions, emphasizing the need for tax control. (one). Absolute tax Neutral analysis Absolute tax Neutral principle Requires tax