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税负转嫁问题是一个重大理论与实际问题。关于我国社会主义条件下税负转嫁的具体形式与作用,笔者是持肯定观点的,同时认为这种转嫁有其具体的形式与双重作用。
The issue of passing the tax burden is a major theoretical and practical issue. With regard to the concrete forms and functions of tax burden transfer under the conditions of socialism in our country, the author holds a firm view. At the same time, it holds that this transfer has its own specific form and dual role.