中国税负转嫁的存在条件及社会效应

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应

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

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.At the same time this article analyses the social effect of tax burden shift in the ways of interest re allocation,supply demand equilibrium,and the increases of economic efficiency.