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在资产阶级财政理论中,税负转嫁理论占有重要地位。转嫁和归宿是一对相关的概念。一般地说,转嫁是税负转移的过程,而归宿则是结果。转嫁和归宿是指税负转移的全过程。资本主义发展的每一个阶段都有其税负转嫁理论。资本主义发展经历了三个阶段:自然经济向商品经济过渡的萌芽资本主义;资本主义上升时期的自由竞争资本本义;资本主义由自由竞争过渡到垄断时期的垄断资本主义。相应地产生了三种经济理论,即重农学派、古典学派和现代学派,税负转嫁理论又是其重要组成部分。下面对三种税负转嫁理论作一评介。
In the bourgeois fiscal theory, the theory of tax shift occupies an important position. Passing and fate is a pair of related concepts. In general, the transfer is the process of tax transfer, and the fate is the result. Passing and fate is the whole process of tax transfer. Every stage of capitalist development has its theory of tax transfer. The development of capitalism has gone through three stages: the sprouting capitalism of the transition from the natural economy to the commodity economy; the original meaning of the free competition capital during the rising capitalism; the monopoly capitalism from the free competition to the monopoly capitalism. Correspondingly, three kinds of economic theories have emerged, namely, the agrarian school, the classical school and the modern school. The theory of tax burden shifting is also an important part of it. The following is a review of the three tax burden transfer theory.