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.

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“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.

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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.

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