国际资本流动的理想税收中性原则  

The Neutral Principle of Tax in International Capital Movemrent

作　　者：胡坚[1] 姚露[1] 

机构地区：[1]财政部科研所

出　　处：《税务与经济》1996年第4期17-19,共3页Taxation and Economy

摘　　要：国际资本流动的理想税收中性原则胡坚，姚露［关键词］国际资本流动，资本输出中性，资本输入中性，国家中性，理想税收中性ＴｈｅＮｅｕｔｒａｌＰｒｉｎｃｉｐｌｅｏｆＴａｘｉｎＩｎｔｅｒｎａｔｉｏｎａｌＣａｐｉｔａｌＭｏｖｅｍｒｅｎｔ￥ＨｕＪｉａｎ；ｙａｏＬｕ...Abstract Because of the change of our social economic structure and national economic policy, some tax policies to the non-national economy has not fitted for the demand of the market economy,and also some problems, which have revealed during the practice of these tax policies, should be discussed thoroughly.

关 键 词：国际资本流动 税收中性原则 税收 财政 

分 类 号：F810.42[经济管理—财政学]