税收中性原则

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

第二，试点不满足税收中性原则，但作为必要的经验积累，还有存在的必要性。

Secondly , the pilot project did not accord with tax neutrality . But , there was value for the pilot project , because it can obtain the experience .

为此，笔者提出的对策是坚持税收中性原则，建立与电子商务环境相适应的税收征管体系，加大税法和诚信为本的宣传力度，提高税务人员的执业素质。

The author suggests sticking to neutral tax regulations , establishing tax system adapting to electronic business , strengthening publicizing tax laws , and improving the quality of tax collectors .

电子商务与传统贸易的课税方式和税负水平不一致，因税负不公而导致对经济的扭曲，因而对税收中性原则产生冲击。

The inconsistent tax burden level between electronic commerce and traditional trade , and the economical distortion because of the unfair tax burden , have brought the impact on the principle of litmusless taxing .

我国电子商务立法要遵循税收中性原则、税收公平原则、税收效率原则、以现行税制为基础的原则和维护国家税收主权和国际协调合作的原则。

The legislation of electronic commerce in our country needs to follow the principles of litmusless taxing , fair taxing , efficiency taxing , taking the current taxation as the foundation and the maintenance tax sovereignty and the international harmony cooperation .

一方面，对外直接投资征税应当遵循税收横向公平和税收中性原则。

On the one hand , taxation on FDI must comply with the principle of horizontal equity and tax neutrality .

然后本文从税收经济本质、税收中性原则、税收公平原则等角度回答了我国是否对电子商务应该征税以及是否征收新税等问题。

Then this article replies some questions such as whether our country should levy taxes to the electronic commerce as well as whether to levy new tax from different angles .

电子商务冲击了传统税收的法定原则、税收中性原则和税收公平原则。

Electronic commerce has attacked the traditional tax revenue legal principle , the tax neutrality principle and the tax revenue fair principle .

分析规制无形资产转让定价的税法理论基础&税收公平原则、税收法定原则、税收中性原则和税收管辖权。

And it emphasis theories on the fairness taxation principle , the statutory taxation principle , the neutral taxation principle and tax jurisdictions as the tax law theoretical basis of intangible assets transfer pricing .

提出治理电子商务中税收流失应坚持的原则，包括税收公平原则、税收中性原则、税收效率原则、国家税收主权原则、财政收入原则和技术先导原则。

It proposes the principles of managing the tax revenue loss , including the principle of tax equity , the principle of tax neutrality , the principle of tax efficiency , the principle of national tax sovereignty , the principle of fiscal revenue and the principle of technology leader .

建立公共财政要求税收成为政府收入的主渠道，要求税收制度要便利，同时也要求税收保持中性原则以促进经营者进行公平竞争。

Abstract : Establishing the public finance requires taxation to be the main revenue of the government , it requires of tax system convenient , meanwhile it requires taxation to keep the neutral principles in order to improve the fair competition between the traders .

在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。

On tax policy scope , to embody the neuter principle of tax , it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method .

并提出了我国构建绿色税收体系应遵循的五个基本原则，即可操作性原则、专款专用原则、协调原则、循序渐进原则和税收中性原则。

And proposed building green tax system in China should follow five basic principles , you can operational principles , the principle of earmarking , coordination principle , the principle of gradual and tax neutrality .