This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenueprinciple and the fair taxation principle.
并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下，完善我国税收征管制度。
2
Because tax accounting must take the tax law as the guidance, therefore, manifests the tax revenueprinciple the tax revenue calculation principle is also tax accounting the principle.
由于税务会计要以税法为导向，因此，体现税收原则的税收核算原则也就是税务会计原则。
3
From the Angle of economics, the transform of neutral tax revenue will be primarily transformed to consuming type from conducting type and revenue type so as to reflect neutral revenueprinciple.