| 论流转税税负转嫁中的增值税 |
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| 引用本文： | 李恒光.论流转税税负转嫁中的增值税[J].福建行政学院福建经济管理干部学院学报,2003(1):49-52. |
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| 作者姓名： | 李恒光 |
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| 作者单位： | 青岛大学,公共管理系,山东,青岛,266071 |
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| 摘 要： | 运用税负转嫁理论对我国现实经济生活中的问题，尤其是对主体税种——流转税中的增值税的转嫁问题进行了详细分析。否定了“作为价外税的增值税全部转嫁给消费者”这样一种观点，指出了增值税应该由生产者负担，即生产者是设计的税负人。但增值税又具有转嫁的可能性。在此基础上，归纳了增值税转嫁规律。
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| 关 键 词： | 流转税 税负转嫁 增值税 中国 商品价格 价外税 价值 企业负担 资源配置效率 收入分配 |
| 文章编号： | 1008-584X(2003)01-0049-04 |
| 修稿时间： | 2002年11月22 |
On Value-add Tax on the Tax Burden Transfer of the Transit Tax |
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| by LI Heng,guang.On Value-add Tax on the Tax Burden Transfer of the Transit Tax[J].Journal of Fujian School of Administration and Fujian Institute of Economics and Management,2003(1):49-52. |
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| Authors: | by LI Heng guang |
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| Institution: | by LI Heng guang |
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| Abstract: | With the theory of tax burden transfer,this paper analyses the burden transfer problem of value add tax in the transit tax.The paper argues against the popular point of view that "all the value add tax off the price is born by the consumers",and it maintains that the value add tax should be born by the producers.Upon these arguments,the paper develops the law of value add tax transfer. |
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| Keywords: | transit tax tax burden transfer value add tax |
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