税负转嫁

税负转嫁问题是经济学中的一个最棘手的问题，但又是理论研究和政策制定中无法回避的问题。

The problem of tax shifting is one of the most tough problems in economics .

通过比较两岸税收制度和税负转嫁条件，认为两者是导致大陆银行流转税负高于台湾地区的重要原因。

Through the comparison of the tax systems and the conditions of tax shifting , it shows that both are important factors resulting in the heavier turnover tax burden in banking industry of mainland .

其次，分别通过MT指数和税负转嫁模型、库兹涅茨比率等对现行主要调节税种&个人所得税和流转税的收入分配效应进行考察。

Secondly , by using MT index , tax-shifting model and Kuznets ratio , investigate the income distribution effects of personal income tax and indirect taxes .

传统税负转嫁理论是似是而非的。

Traditional theory of tax burden transference is paradoxical .

税负转嫁的外生冲击与军事财力

Tax burden , external impact and military financial power

由增值税税负转嫁引起的几点思考

Thought on the Tax Burden Shifting in the AVT

微机采集汽车档位频次距离时间的研究税负转嫁问题之我见

Study of Microcomputer Collecting Automobile Place of Shifting Fork in Frequently Times Distance Time

本文从分析经济因素对税负转嫁的影响入手，揭示税负转嫁可能对市场经济运行产生的社会效应。

The shift of the tax burden is not merely theory , but also an important influence on the market-oriented economy functioning .

基于税负转嫁理论和税负归宿理论，企业的实际税收负担主要来自于企业所得税。

In view of the Shifting of Taxation theory and Tax Incidence theory , the actual tax burden of an enterprises is mainly from the Corporate Income Tax .

房地产价格坚挺是房地产的两个内在矛盾与房地产商的两个手段（税负转嫁和垄断定价）相结合的结果。

The result is the combination of the two internal contradictions of the real estate and the real estate agents ( tax burden shifting and price monopoly ) .

税负转嫁与税负归宿刍论通过国际比较并结合我国国情对我国宏观税负的水平进行判断，并就我国宏观税负的合理水平进行研究。

And it mainly focuses on the discussion of the rational scope of the macroscopic tax bearing by means of international comparison and the comparison between different regions in China .

由于税负转嫁以及增值税制度缺陷等因素，农民作为消费者、投资者、生产商都需要负担部分增值税。

Due to such factors as the transformation of tax burden and defects of value-added system , farmers have to bear some part of value-added tax as consumers , investors and manufacturers .

有人认为买卖双方可以在房屋转让合同上低报价格替卖方逃避级差利得税，从而将卖方的税负转嫁给买方。

It was felt that the transfer of the contract the seller and the buyer in housing prices for the low profits tax evasion , the tax burden onto the buyer to the seller will .

在市场济济运行中，税负转嫁不只是一个纯粹的理论问题，它还是一个影响经济的重要因素，并也受制于某些经济的和税制的因素。

The shift of the tax burden is not merely theory , but also an important influence on the market-oriented economy functioning . The shift itself is influenced by some factors of economy and tax system .

对住房供给方征收过多的税收，可能会导致住房价格上涨，从而将税负转嫁给购房者，而影响住房供给方税收能否转嫁的因素是住房供求弹性。

Imposing more duties on housing suppliers could bring about price going up , which will transfer tax burden to housing buyers . But how much will be transferred is determined by price elasticity of demand and supply .

本文从纳税筹划的基本原理出发，较系统地阐述了企业纳税筹划与政府税收支出管理的关系、税负转嫁理沦、节税理论和纳税筹划实践。

According to the basic principle of tax planning , the text systematically demonstrates the relation between enterprise 's tax planning and the management of the government 's expending , the theory of tax transferring and the theory of tax saving .

因此，本文首先对我国六大国民经济部门的增值税税负转嫁情况进行了理论分析；其次，在理论分析的基础上借鉴和修改了朱喜安的税负转嫁统计模型进行了实证分析。

Therefore , in the first section , this study makes a theoretical analysis on the shifting of VAT in the six economic departments ; second , based on the theoretical analysis , this study makes a empirical analysis of tax shifting .

判断税负转嫁的标准只能是国家征税后纳税人提供的商品的价格是否变动及变动的幅度，而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。

The author thinks the judgment for tax transferring lies in whether or not the after-tax prices change and the extent of the change while the factors affecting the ultimate tax bearing decide the extent to which the taxpayers realize the value of their goods and services .

认为保有环节的土地税，一般由土地使用者承担；但在某些情况下，土地使用者可以将其加于所经营的产品和服务价格之中，将税负转嫁给消费者负担。

The authors believe Owning land tax usually borne by land users ; But in some cases , the tax can be applied to the prices of products and services prices which the land user operate . They pass on the burden of the tax burden to consumers .

在此过程中，房地产开发企业可以通过税负向前转嫁，以提高房价方式转嫁给购房者。

Moreover , the real estate companies can pass on the tax burden forward buyers by raising prices .

通过对我国经济政策实践的效果分析也表明我国政府部门历年来所采取的信贷政策具有较好的效果，但是税收政策因为房地产税负的转嫁实施效果并不理想。

Our country economic policy practice effect analysis indicates the credit policy that our government department has taken by has a good effect , but tax policy implementation effect is not good for real estate taxes on .

由于个人所得税法直接对纳税人征收，其税负具有不易转嫁、税率超额累进等特点，能够有效调节收入差距，被西方称为罗宾汉税种。

Due to the personal income tax law directly to the taxpayers , the tax burden is not passed on , rate of excess progressive features , can effectively adjust the income gap , is called by the west " Robin hood " taxes .