税负转嫁与税负归宿刍论

On Tax Transferring and the Ultimate Tax Bearing

经济改革推动着理论研究的创新和深入 ,随着现代税收理论研究重心从片面强调筹集财政收入功能方面转向税收与经济发展的关系 ,税收负担对社会经济生活和国民经济运行的影响力就充分显露出来了。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。判断税负转嫁的标准只能是国家征税后纳税人提供的商品的价格是否变动及变动的幅度 ,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。

The research on the relationship between tax bearing and economic development is becoming increasingly important and the influence of tax bearing on the social and economic activities and the operation of national economy becomes obvious. But tax transferring remains a subtle problem not only in research but also in policy-making. The author thinks the judgment for tax transferring lies in whether or not the after-tax prices change and the extent of the change while the factors affecting the ultimate tax bearing decide the extent to which the taxpayers realize the value of their goods and services.