The flat tax pattern of tax system design embodies the neutraltax ideology to expand tax base, lower tax rates and simplify tax levies.
“单一税”的税制设计模式，体现了拓展税基、降低税率、简化征管的中性税收思想。
2
The neutraltax law cannot affect the collocation of resource, but the tax law with the character of intervention can affect the collocation of resource.
中性税法制度并不影响资源的配置，而干预税法制度则影响资源的配置。
3
From the Angle of economics, the transform of neutraltax revenue will be primarily transformed to consuming type from conducting type and revenue type so as to reflect neutral revenue principle.