重识税收中性原则及其治理价值——以竞争中性和税收中性的结合研究为视角  

Recognition of the Principle of Tax Neutrality and Its Governance Value——From the Perspective of Combination of Competitive Neutrality and Tax Neutrality

作　　者：侯卓[1] Hou Zhuo

机构地区：[1]中南财经政法大学法学院

出　　处：《财政研究》2020年第9期93-104,共12页Public Finance Research

基　　金：国家社会科学基金项目“组织收入与调节分配二元目标下的《个人所得税法》修改研究”(18CFX056)。

摘　　要：税收中性不仅意图降低超额负担,还旨在消除税收对资源配置的扭曲、对不同竞争主体的歧视,以保护纳税人的自由权和平等权。在强调市场决定性作用、竞争政策基础性地位的新时代,税收中性要求对税收政策进行公平竞争审查、规制税收竞争、从税收维度助力打造公平竞争营商环境。应将税收中性理解为相对中性,税收调控要适度,税收中性的制度实践也不应使国有企业处于税法上的不利地位。植入遵循本土实际、剔除风险因素的税收中性原则,有助于中国财税法迈向市场化、竞争化、中性化。Tax neutrality is not only intended to reduce the excess burden,but also to eliminate distortion of tax on resource allocation and discriminatory against different competitors in order to protect taxpayers’freedom and equality.In the new era of emphasizing the decisive role of market and the fundamental position of competition policy,tax neutrality requires fair competition review of tax policy,regulation of tax competition,which helps to create a fair competition business environment from the tax dimension.However,tax neutrality should be understood as relatively neutral,moderately accepting tax regulation,and not weakening the ownership of the whole people.It is helpful for China’s finance and tax laws to be market-oriented,competitive and neutral by implanting the tax neutrality principle that follows local reality and eliminates risk factors.

关 键 词：税收中性 公平竞争审查 竞争中性 税收竞争 

分 类 号：F810.41[经济管理—财政学]