一、引言税收作为财政政策的主要表现形式,是一个国家调节宏观经济运行状况的重要手段。鉴于其沟通宏观领域与微观领域的理论功能及其所承担的现实意义,赋税理论一直是学界研究的热点,并在各个国家的政策层面得到充分体现。其中,税负转嫁理论深入人心。所谓税负转嫁,即纳税人在缴纳税款之后,通过改变其经济行为将税负转移于他人承担的过程。它发生在纳税 I. Introduction Taxes, as the main form of fiscal policy, are an important means by which a country adjusts its macroeconomic performance. Due to its theoretical functions of communication in the macro and micro fields and its realistic significance, the tax theory has always been the hotspot of academic research and has been fully reflected in the policy aspects of various countries. Among them, the tax burden transfer theory enjoys popular support. The so-called transfer of tax burden, that taxpayers pay taxes, by changing its economic behavior will shift the tax burden other people’s commitment process. It happens in tax