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经济改革推动着理论研究的创新和深入 ,随着现代税收理论研究重心从片面强调筹集财政收入功能方面转向税收与经济发展的关系 ,税收负担对社会经济生活和国民经济运行的影响力就充分显露出来了。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。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。
Economic reform promotes the innovation and deepening of theoretical research. With the focus of modern tax theory shift from one-sided emphasis on the function of raising financial revenue to the relationship between tax revenue and economic development, the influence of tax burden on the social and economic life and the operation of the national economy is fully revealed Out. The problem of passing the tax burden is one of the most intractable problems in economics, but it is also unavoidable in theoretical research and policy making. The criteria for judging the transfer of tax burden can only be whether the price of the goods provided by the taxpayer after the national taxation changes and the extent of the change. The decisive factor that affects the tax burden lies in the realization of the value of the goods and services provided by taxpayers.