内容摘要：

“中性税收”范畴是西方税收理论的核心内容。本文在剖析西方“中性税收”范畴理论局限性的基础上，以“超额税收与税收超额负担”概念为基础，提出了新的“中性税收”范畴集。新的“中性税收”涵盖适度税收、效率税收、宪政税收的基本特征，这一理论框架具有更强的理论包容性与政策应用性。

关键词：中性税收　超额税收　税收效率

abstract：the concept of tax neutrality has been at the core of tax theories in the western countries. after an analysis on limitations of current concept of tax neutrality, the paper proposes a new category of the concept of tax neutrality. composed of the concepts of adequate tax, efficient tax and constitutional tax, the new category will have more theoretical and practical use.

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