税负归宿

一般均衡模型下的税负归宿研究

Research on Tax Incidence Under General Equilibrium Model

税负归宿问题因其复杂的传导机制影响着人们对最终税收负担的判断，在局部均衡分析失效的情况下，一般均衡模型是研究税负归宿的更佳方案。

Tax incidence often misleads the judgment of the final tax burden because of its complex chain-reaction mechanism ; general equilibrium model is a better solution for study this issue in case of the failure of partial equilibrium analysis .

商品税税负归宿局部均衡实证分析

An Empirical Analysis of the Partial Equilibrium of Commodity Tax Burden

最后分析了不同市场条件下的消费税税负归宿问题。

Finally , we analyze the tax burden on the different market conditions .

关于房地产税的税负归宿问题，理论界存在三种不同的观点。

As for the real estate tax incidence , there are three theoretical viewpoints .

本章主要是从供给弹性和需求弹性的角度探讨消费税的税负归宿问题。

The chapter explores the tax burden from the perspective of supply and demand elasticity .

在现代税制中，个人所得税的税负归宿问题是生产要素课税体系税负归宿研究中的重点。

Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system .

然后利用弹性分析分别介绍在这几种市场条件下的税负归宿情况，并对完全竞争市场与垄断市场之间的税负归宿进行比较。为第四章和第五章的探讨打下理论基础。

As for the incidence of the Excise Tax , elastic analysis would be made in perfectly competitive market , monopoly market and oligopoly market respectively .

在一系列假设基础上建立的财产税税负归宿理论模型，可以对短期和长期情况下的土地税和房屋税税负归宿进行分析。

The pattern on the imputed theory of tax bearing of property tax can be used to analyse the tax bearing on the short-term and long-term land tax and house tax .

税负归宿的公平合理与否，能否达到一般所追求的横向公平和纵向公平，为达到这一目标，应当做那些工作，正是本文所要着力解决的问题。

Whether tax incidence is fair or reasonable or not , whether it may generally reach transverse balance and longitudinal equitableness , and what should be done to achieve this purpose , all of these are the focus of this paper .

税负转嫁与税负归宿刍论通过国际比较并结合我国国情对我国宏观税负的水平进行判断，并就我国宏观税负的合理水平进行研究。

And it mainly focuses on the discussion of the rational scope of the macroscopic tax bearing by means of international comparison and the comparison between different regions in China .

基于税负转嫁理论和税负归宿理论，企业的实际税收负担主要来自于企业所得税。

In view of the Shifting of Taxation theory and Tax Incidence theory , the actual tax burden of an enterprises is mainly from the Corporate Income Tax .

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 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 .