局部均衡条件下的税负转嫁定量分析

Quantitative Analysis of Tax Burden Shifting under Local Equilibrium Conditions

在税收筹划中,纳税人可通过调整商品的价格来实现税负转嫁,这是市场经济的一种客观现象。税负转嫁的难易程度受多种因素影响,但都与商品的供求弹性有关。在市场局部均衡条件下,通过分析供给和需求弹性,能够定量地计算出需求方和供给方税负分摊的比例和数量,总结出商品的供求弹性与税负转嫁之间的定量关系。

In tax planning,the taxpayer can adj ust the price of the commodity to realize the shift of tax burden,which is an obj ective phenomenon of the market economy.The difficulty of shifting the tax burden is affected by many factors,but it is related to the elasticity of supply and demand of goods.In the local market equilibrium conditions,through analyze the elasticity of supply and demand,the proportion and quantity of the burden of the demand side and the supply side can be calculated quantitatively.The quantita-tive relationship between elasticity of supply and demand of commodities and tax burden shifting is sum-marized.