No system of family taxation can simultaneously achieve increasing marginal tax rates marriage neutrality and equal taxes for families with equal incomes .

在对家庭 课税上，没有一种 税制能够同时实现 以下三个目标：递增的边际税率、婚姻 中性、所得相同的家庭缴纳相同的税。

China 's taxation however is lagging behind and in need of readjusting according to the principle of equality in international taxation and the principle of neutrality in capital export .

但我国相应的税收政策却很滞后，迫切需要按照涉外 税收平等原则、资本出口 中性原则予以调整，以适应我国入世后经济形势迅速发展变化的需要。

On the one hand taxation on FDI must comply with the principle of horizontal equity and tax neutrality .

一方面，对外直接投资 征税应当遵循 税收横向公平和税收 中性原则。

Chapter Four : on the basis of clarifying the relationship among taxation efficiency taxation neutrality and taxation regulation methods are given on selecting dominant taxation types perfecting taxation system and taxation preferential policy .

第四章在明确了税收效率、 税收 中性与税收调控三者关系的基础上，提出了选择主导税种、完善税制和税收优惠政策的措施。

The neutral taxation system must focus on fully reflecting the neutrality of taxation and insisting properly on its regulating function .

构建我 国 现阶段中性 税制，必须充分体现税收 中性，并适当坚持 税收调控这一核心。

For the purpose of analyzing the impact of land taxation on urban land use this paper discussed the land tax neutrality and the mechanism of land taxation influencing land use .

通过对目前 地税 部门实施绩效考核 面临的问题和现状的分析，重点就如何进一步完善税务机关绩效 考核进行了思考。