新企业所得税法的税收中性原则应用分析

税收是一把双刃剑,简单、僵硬的税收政策可能会扭曲市场在资源配置中的决定性作用。在现代税收活动中,政府应通过中性原则使税收尽量保持中性,即税收不应给社会施加除税款以外的额外负担,税收中性原则有着经济规律上和法理上的合理性。我国新企业所得税法在简化税制、整合优惠、明确税基、避免重复征税等方面体现了税收中性原则。这种变化有利于提高税务行政效率,促进经济发展,它标志着我国税收立法理念的进一步合理化、现代化。

On Tax neutral Principle in New Enterprise Income Tax of China

Tax is a double-edged sword.Simple,rigid methods of revenue may distort the decisive role of market in the allocation of resources.In modem taxation,the government should adopt the tax neutral principle to keep revenue neutral; namely,taxation should not exert extra burden other than tax itself. Revenue neutral principle is justifiable in both jurisprudence and economics.This principle presents itself in Chinese New Enterprise Income Tax Law by simplifying the tax system,integrating concessions, clearing the tax base and avoiding duplication of taxation and so on.This change surely will help improve the efficiency of tax administration,promote economic development and it signifies that our concept of tax legislation is going towards rationalization and modernization.