摘要
税负转嫁已成为当今税务经济中较为普遍的经济现象之一 ,文章就税负转嫁的影响因素、税负转嫁的基本形式以及税负转嫁的基本方式进行分析 ,进而得出关于税负转嫁的有关认识。
Today,tax burden shift have been the common phenomenon of the tax economy. The paper starts from the concept of tax burden shift, analyzes the infection factor of the tax burden shift,the basic form of the tax burden shift and the basic manner of the tax burden shift,and then draws some conclusions on the tax burden shift.
出处
《郑州航空工业管理学院学报(管理科学版)》
2004年第1期17-18,共2页
Journal of Zhengzhou Institute of Aeronautical Industry Management