1) neutral tax law
中性税法
1.
The neutral tax law cannot affect the collocation of resource,but the tax law with the character of intervention can affect the collocation of resource.
中性税法制度并不影响资源的配置,而干预税法制度则影响资源的配置。
3) tax neutrality
税收中性
1.
Tax Neutrality Principles in the Practice of China s Tax System Reform;
税收中性原则在我国税法中的实践
2.
The author of this article holds the viewpoint that, when deepening China s tax system reform and constructing new tax system, we should maintain a proper balance between such relations as tax source and tax basis, keeping fair and efficiency, tax neutrality and tax adjustment,etc.
笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。
5) non-neutral tax
非中性税收
6) legal tax avoiding
合法性避税
1.
Based on the content and the meaning of the tax planning and the legal tax avoiding in the enterprise, analyzing how to define them in the socialism market economy, pointing out the difference and relation, the conclusion is that the enterprise should choose the means according to the practice; the best should be proficient and riskless.
研究了企业的税务筹划和合法性避税的内涵和意义,分析了在社会主义市场经济的条件下对两者的界定问题;指出了两者的区别和联系,认为企业应采取灵活的税务筹划方案,根据实际情况进行多方面考虑,从而选择出对企业有利且风险小的筹划方式。
补充资料：中性
1.谓不表示性别。 2.化学上指既不呈酸性又不呈碱性的性质，如纯水的性质。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条