现代市场经济条件下的税收,是国家税收与公共税收、权力税收与服务税收的辩证统一,也具备税收的“三性”(强制性、无偿性和固定性),这是税收的本质所决定的,在市场经济条件下也必须坚持,那种认为市场经济是交换经济,因此现代税收就不应或不必强调“三性”的观点并不可取。任何经济体制下的现代税制都应是税收中性和税收非中性的结合,都应是两者的对立统一。 Taxes under the conditions of a modern market economy are the dialectical unity of state taxes and public taxes, power taxes and service taxes, as well as the “three nature” (mandatory, unpaid and fixed) of taxes, which is determined by the nature of taxation Must be adhered to in the conditions of a market economy, and that the view that a market economy is an exchange economy and modern taxation should not or does not have to emphasize the “three nature” is not desirable. The modern tax system under any economic system should be a combination of tax neutrality and tax non-neutrality. Both should be the unity of opposites.