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.
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.
并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下，完善我国税收征管制度。
This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.
并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下，完善我国税收征管制度。
This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.
应用推荐