税收中性与税收调控的经济法思考

Thinking on Tax Neutrality and Tax Regulation in Economic Law

税收中性是一种古老的税收理论、原则 ,其核心内容是指税收不应干扰和扭曲市场机制的正常运行 ,税收调控则是指国家利用税收这一经济杠杆对社会经济活动进行干预、调节的一种宏观调控行为。对两者关系的探讨不能被传统的思维方法以及单一的分析角度所束缚。从当代经济法及宏观调控理论的角度看 :税收中性思想是税收调控行为活的灵魂 ,两者统一于我国市场经济运行的内在需求。强化税收中性思想的积极作用 ,是我国税制建设、改革的客观要求。

Tax neutrality is an old tax theory and principle. The main meaning of tax neutrality is that tax shouldn't disturb the running of market. Tax regulation is a macro-regulation behavior with which government can interpose social economic activities and adjust the nation's economy. The way to study the relation between tax neutrality and tax regulation shouldn't be limited mechanically. By means of modern theories of economic law and macro-regulation, tax neutrality is the soul of tax regulation. They are integrated with the inner requirements of the running of market in China. It is the requirement of construction and reform of tax system to attach importance to the positive effect of tax neutrality.