Tax Shifting,Shifting of Taxes

Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,and the key stages are trading stage and possession stage.

通过税负转嫁方法分析了现行房地产产品与房地产税有关环节,重点在交易环节和保有环节,运用供需弹性和税收资本化的理论,研究了房地产税的税收归宿。

Today,tax burden shift have been the common phenomenon of the tax economy.

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。

From such aspects as commodity economy,taxpayer s material interest,government macroeconomic adjustment and external contacts,this article expounds the existence conditions for tax burden shift in the background of market economy.

本文从商品经济、纳税人物质利益、政府宏观调控及对外经济交往等几个方面阐述了中国在市场经济条件下税负转嫁的存在条件 ,同时分析了税负转嫁在利益再分配、供求平衡及经济效益提高几个方面的社会效

In order to realize effective tax regulation,the government,must understand clearly the law of tax shifting and tax incidence of each tax policy of regulation and control at first.

而从现行房地产市场的税负分配和税负转嫁的角度进行分析可发现:在现行房地产税收调控实践中,只有充分考虑整个房地产市场税负分配及现实中房地产市场的税负转嫁,才能找到政策调控的正确着力点。

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

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。

Tax shifting has been a“charming”problem since it was raised in the 17th century .

税负转嫁从十七世纪被提出以来,一直都是一个“迷人”的问题,引得无数从事经济理论研究的学者和治国安邦的政治家竞折腰。

Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.

本文在借鉴国内外避税、节税、税收转嫁等相关课题的理论与实践的基础上，并结合我国国情，系统地研究了我国企业如何进行合理纳税筹划。

Study on the Value-added Tax Reform of Our Country from the Angle of Tax Shifting;

税负转嫁视角下我国增值税改革研究

Existence Conditions and the Social Effect of China s Tax Burden Shift;

中国税负转嫁的存在条件及社会效应

Analysis of the Transferring and Incidence of the Tax Burden of the Adjusted Resources-Tax in China;

我国资源税调整后的税负转嫁与归宿问题探析

Research on Economic Effect of Collecting Real Estate Tax in the View of Tax Burden Shift;

税负转嫁视角下开征房地产税的经济效果研究

Tax Regulation Effect and Train of Thought in Real Estate Market--An Analysis Based on Tax Shifting and the Reasonable Distribution of Tax Burden;

房地产市场税收调控效应及其调整思路——基于税负转嫁与税负合理分配的分析

Can Taxes on Goods be Transferred?--The Game Between Supply and Demand;

商品税能转嫁吗?——商品税税负分担的供需博弈

Are Taxes on Goods Indirect Taxes? On the Transferring Process of Taxes on Goods;

商品税是间接税吗?——商品税的转嫁分析

Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform;

金融业流转税:税负均衡及税制改革

The cost of eating out has leapt as restaurants pass on the full cost of VAT.

当餐馆转嫁增值税的全部成本时，饮食的成本也急剧上升。

Solution to Lawsuit of Return Illicit Taxation in Australia;

澳大利亚对非法征税返还之诉的解决途径——“分割主义”取代“转嫁抗辩”

Mathematical model of impact of value-added tax s transition on real burden of taxation of enterprises;

增值税转型对企业实际税负影响的数理模型

They tried to shift the burden of the crisis on to the working people.

他们想法把危机造成的负担转嫁到劳动人民身上去。

Eco-burden Transformation Caused by Resource Flow: A Study of Resource Input of Beijing

资源流动带来的生态环境负担转嫁——以北京对晋冀的影响为例

Fixing the Suitable Transfer Prices to Maximize the Company s Profit;

合理制定转移价格 使公司税负最小化

A Research about Macro-Tax Burden and Economic Growth in the Chinese Transition Period

中国转型期宏观税负与经济增长研究

On Negative and Positive Effects of Added Value Tax's Transformation upon Economic Growth

论增值税转型对经济增长的正负效应

Issues on China s Turnover Tax Burden and Design for Turnover Tax System;

我国流转税负担与流转税制度设计若干问题研究

The Effects of the Transformation of the Value-Added Tax on Tax Burden and Fixed Assets Investment of Corporations;

增值税转型对企业税负及固定资产投资的影响研究