长期以来,在计划经济体制下,我国的税收理论一直持“税负非转嫁论”。在那时市场机制作用被抑制,实行计划价格,据此以为税负是难以转嫁的,所以对税负的转嫁也就极少探讨。随着我国经济体制改革的不断深化,市场经济体制的建立运行,特别是税制改革的深化、税收中性理论的采用,在实际经济生活中税负转嫁已成为公认的事实。结合基层征管工作,我们谈谈对此问题的认识。 For a long time, under the system of planned economy, China’s taxation theory has always held the principle of “non-transfer of tax burden”. At that time, the role of the market mechanism was suppressed and the planned price was implemented. Therefore, the tax burden was difficult to pass on. Therefore, the transfer of tax burden was seldom discussed. With the continuous deepening of China’s economic system reform, the establishment and operation of the market economy system, especially the deepening of the tax reform and the adoption of the tax-neutral theory, have become a recognized fact in the actual economic life. Combined with the work of grassroots collection and management, we talk about the understanding of this issue.