因此，与营业税相比，所得税具有中性税收的优点。
Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.
税收中性理论的基础是税收超额负担理论。
Tax neutral theory is based on the excess burden of tax theory.
这实际上是由税收中性与税收调控两种不同的作用理念所致。
In fact, this is the function of tax neutrality and tax regulation.
这实际上是由税收中性与税收调控两种不同的作用理念所致。
In fact, this is the function of tax neutrality and tax regulation.
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