对立统一：税收中性与税收调控周开君税收中性与税收调控是现代税收学的两个基本范畴。前者通常要求税制设计应当不干预市场经济运行，避免扭曲市场经济行为，从而使市场充分发挥资源配置的作用，而后者则是指税收作为国家进行宏观调控的有效工具，不仅可以用来调控国民经... Unity of Opposites: Tax Neutrality and Tax Regulation Zhou Kaijun Tax Neutrality and Taxation Control are two basic categories of modern taxation. The former usually requires that the tax system design should not interfere with the operation of the market economy and avoid distorting the market economy so that the market can give full play to the role of resource allocation while the latter refers to the tax as an effective macro-control tool for the state. It can not only be used to regulate and control the national economy ...