Rowson and so on all these famous economists have thoroughly analyzed the theory basis the basic function tax burden 's shifting and incidence of the land tax .

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土 地税 转嫁与归宿的一般规律。

Therefore in the first section this study makes a theoretical analysis on the shifting of VAT in the six economic departments ; second based on the theoretical analysis this study makes a empirical analysis of tax shifting .

因此，本文首先对我国六大国民经济部门的增值税税负转嫁情况进行了理论分析；其次，在理论分析的基础上借鉴和 修改了朱喜安的 税负 转嫁统计模型进行了实证分析。

Thought on the Tax Burden Shifting in the AVT

由增值 税税负 转嫁引起的几点思考

Famous economist Li Yining in China points out in order to prevent the taxable person of legacy tax from shifting dispersing the property legacy tax and gifting taxes should be issued at the same time .

中国著名经济学家厉以宁指出，为了防止遗产 税应纳税人事先 转移、分散财产，遗产税与赠与税应同时出台。

The result is the combination of the two internal contradictions of the real estate and the real estate agents ( tax burden shifting and price monopoly ) .

房地产价格坚挺是房地产的两个内在矛盾与房地产商的两个 手段（税负 转嫁和垄断定价）相结合的结果。

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。

Through the comparison of the tax systems and the conditions of tax shifting it shows that both are important factors resulting in the heavier turnover tax burden in banking industry of mainland .

通过比较两岸税收制度和 税负 转嫁条件，认为两者是导致大陆银行流转税负高于台湾地区的重要原因。

The proposal is likely to attract opposition and would mean a significant tax rise for companies particularly in the technology and pharmaceuticals sectors that have been shifting profits to low-tax countries such as Ireland and Bermuda .

奥巴马的提议可能会招致反对，它将意味着美国企业、尤其是科技与制药企业 税收水平的大幅上升。这两类企业一直 把利润 转移到爱尔兰和百慕大等低税制国家。

Brief analysis of tax burden shifting Analysis about Taxation Calculating of Fixed Assets

浅析固定资产 税金的计算

But a tax system can be made more competitive in many ways – and not just by reducing the overall burden or shifting from income to consumption taxes .

但提升 税收制度竞争力的方式有很多种&不仅仅是减少总体税负，或 将税收的主要来源从所得税转向消费税。

And this thesis explains the possibility of tax planning from the direction of tax policy the difference in the element of tax law structure and the function of tax shifting .

文章还从税收政策导向性、税法构成要素的差异性和 税收 转嫁功能方面，阐述了企业进行税收筹划的可能性；