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.
“单一税”的税制设计模式，体现了拓展税基、降低税率、简化征管的中性税收思想。
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base, lower tax rates and simplify tax levies.
第三种方法则是公司选择采取“中性税收”准则的离岸金融中心进行其业务——其最具吸引力的就是公司可以避免多余层级的税收而非逃避税单。
A third involves companies setting up in OFCs that are "tax neutral" -that is, the main attraction is avoiding extra layers of tax rather than avoiding tax bills.
一个计划可能会在十多年内是赤字中性的，但之后却会因为前期吃重的税收和后期吃重的成本而使赤字显著增加。
A plan may be deficit-neutral over ten years, but add significantly to it thereafter by front-loading revenue and backloading costs.
综上所述，布什先生的税收政策可能在推动短期的收益增长中了扮演一个中性的角色。
All told, Mr Bush's tax policy may have played a modest role in boosting a temporary revenue surge.
税收中性和税收公平的概念意味着什么？
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.
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.
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.
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.
这些特性包括收入的充足性、税收中性、简单、公平以及受益税特征。
These advantages include revenue adequacy, neutrality, simplicity, equity, and property of benefit tax.
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.
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.
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