Recently, the optimization of polynomial filters within Spectral Graph Neural Networks (GNNs) has emerged as a prominent research focus. Existing spectral GNNs mainly emphasize polynomial properties in filter design, introducing computational overhead and neglecting the integration of crucial graph structure information. We argue that incorporating graph information into basis construction can enhance understanding of polynomial basis, and further facilitate simplified polynomial filter design. Motivated by this, we first propose a Positive and Negative Coupling Analysis (PNCA) framework, where the concepts of positive and negative activation are defined and their respective and mixed effects are analysed. Then, we explore PNCA from the message propagation perspective, revealing the subtle information hidden in the activation process. Subsequently, PNCA is used to analyze the mainstream polynomial filters, and a novel simple basis that decouples the positive and negative activation and fully utilizes graph structure information is designed. Finally, a simple GNN (called GSCNet) is proposed based on the new basis. Experimental results on the benchmark datasets for node classification verify that our GSCNet obtains better or comparable results compared with existing state-of-the-art GNNs while demanding relatively less computational time.