税收筹划不同于税负转嫁，更不是偷税和骗税。
Tax planning is different from the tax burden onto, tax evasion and tax fraud.
税负转嫁的存在是有条件的；它对社会只有消极作用。
Conditions exist for the shift of tax burden, which creates negative effects on our society.
税负转嫁把税负转嫁给纳税人或企业以外的其他人，由他们支付全部或部分税款。
Shifting of tax Changing the tax burden so that someone other than the person or firm on whom the tax is levied pays all or part of it.
有人认为买卖双方可以在房屋转让合同上低报价格替卖方逃避级差利得税，从而将卖方的税负转嫁给买方。
It was felt that the transfer of the contract the seller and the buyer in housing prices for the low profits tax evasion, the tax burden onto the buyer to the seller will.
税负转嫁是纳税人通过经济交易中的价格变动，将所纳税收部分或全部转移给他人负担的一个客观经济过程。
Tax burden shifting is a price change made by tax payers through economic exchange, and it is a subject economic process which some or all collected tax are shifted to the others' burden.
他的方案中包括了针对美国最贫困纳税者的合理建议，但最令人关注的是这一方案将中等富裕阶层的税负转嫁给了富豪阶层。
His plan includes some sensible proposals for America's poorest taxpayers, but it is mostly concerned with shifting the tax burden from the affluent to the very rich.
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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