如何理解税收中性原则刘心一一从亚当·斯密在他的著作《国富论》中提出公平、确实、便利和节约四大税收原则之后，公平原则就成了评价税制的一个重要标准。嗣后，德国古典学派瓦格纳在其社会政策赋税论中将其予以发展，增加了税收的国民经济原则，提出课税对国民经济有影... How to Understand the Principle of Tax Neutrality Liu Xinyi The principle of fairness has become an important criterion for assessing the tax system after Adam Smith proposed the four tax principles of fairness, truthfulness, convenience and economy in his book On Wealth of Nations. Subsequently, the German classical school Wagner in its social policy tax treaties to be developed, increasing the tax revenue of the principle of national economy, put forward the tax on the national economy shadow ...