运用西方财政学有关理论，分析税负转嫁的影响因素及其实现途径，结合我国现状，讨论了税负转嫁的社会效应。
With west finance theory, the influence factor and realizable way of tax burden shifting are analysed. In present condition of our country, the social effects of the shifting are discussed.
运用西方财政学有关理论，分析税负转嫁的影响因素及其实现途径，结合我国现状，讨论了税负转嫁的社会效应。
With west finance theory, the influence factor and realizable way of tax burden shifting are analysed. In present condition of our country, the social effects of the shifting are discussed.
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