...thods of tax shifting ) 三、税负转嫁与归宿的一般规律(the law of tax shifting ) 四、我国的税负转嫁(tax shifting in China ) 一、税负转嫁与归宿的含义 税负转嫁是指商品交换过程中，纳税人通过提高销售价格或压低购进价格 的方法，将税负转移给购买者或...
Withwestfinancetheory, the influencefactorandrealizablewayoftaxburdenshifting are analysed. In present condition of our country, thesocialeffects of the shifting are discussed.