shifting tax

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；

They have been put off by red tape, shifting tax policy and regulations as unreliable as the electricity supply.

他们在官僚体制、变化无常的税收政策以及像供电那样不可靠的监管面前却步。

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。

And shifting toward greater direct tax will promote economic growth and improve income redistribution.

提高我国的直接税比重,可以促进经济增长、改善收入分配.

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。

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。