“中性税收”范畴集的再造与理论推想  

An Innovation on the Concept of Tax Neutrality

作　　者：尹音频[1] 

机构地区：[1]西南财经大学财税学院,四川成都610074

出　　处：《涉外税务》2007年第12期5-8,共4页International Taxation In China

摘　　要："中性税收"范畴是西方税收理论的核心内容。本文在剖析西方"中性税收"范畴理论局限性的基础上,以"超额税收与税收超额负担"概念为基础,提出了新的"中性税收"范畴集。新的"中性税收"涵盖适度税收、效率税收、宪政税收的基本特征,这一理论框架具有更强的理论包容性与政策应用性。The concept of tax neutrality has core of tax theories in the Western countries. After on limitations of current concept of tax neutrality been at the an analysis , the paper proposes a new category of the concept of tax neutrality Composed of the concepts of adequate tax, efficient tax and constitutional tax, the new category will have more theoretica and practical use.

关 键 词：中性税收 超额税收 税收效率 

分 类 号：F810.42[经济管理—财政学]