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《涉外税务》94第7期刊登了拙作《关于国际资本流动的税收效率理论与政策》一文(后面均称前文),笔者在该篇文章中介绍了传统多元论,并且在传统理论之一的“资本输出中性”的基础上尝试性地提出并论证了被称为“财政效率”或“财政中性”的新概念,我们不妨将之称为现代的“资本输出中性”,以便与传统的“资本输出中性”相对应。对于这两个不同的“资本输出中性”概念来说,它们很可能会给读者带来这样一个印象,即它们是完全对立的两个不同概念。然而,如果读者与笔者一道再循着我们在前文中的思路作进一步的思考,那么也许不难发现它们实际上是一个对立的统一体:它们是两个异中有同、同中有异的“资本输出中性”概念。更明确地说,“传统的”资本输出中性可作为“现代的”资本输出中性即“财政效率”或“财政中性”的一
The article entitled “Theory and Policy of Tax Efficiency in International Capital Flows”, which is published in the seventh issue of “Foreign-related Taxation” 94 (hereinafter both referred to as the preceding article), introduces the traditional pluralism in the article, and in the “ Capital Outgoing Neutrality, ”tentatively proposes and justifies a new concept called“ fiscal efficiency ”or“ fiscal neutrality, ”which we may refer to as a modern“ capital-output neutrality ” The “capital output neutral” corresponds. For these two different “capital-out-of-neutral” concepts, they are likely to give readers the impression that they are two completely different concepts. However, if the reader, along with the author, follow our ideas in the preceding paragraphs for further consideration, then perhaps it is not hard to see that they are actually an opposite unity: they are the same, the same and the different “Capital output neutral” concept. More specifically, “traditional” capital output neutrality can be used as a “modern” capital output neutrality ie “fiscal efficiency” or “fiscal neutrality”