本文论述了新税制实施后的税负转嫁问题,诸如税负转嫁的存在,税负怎样转嫁及其作用和影响。这是一个应在理论界深入研究的税收理论问题。并提出了作者的分析和看法。 This article discusses the issue of the transfer of tax burden after the implementation of the new tax system, such as the existence of the tax burden transfer, how to shift the tax burden and its role and influence. This is a tax theory that should be studied in depth in theory. And put forward the author’s analysis and opinion.