在经济生活中存在这样一种现象,即纳税义务人并不是税收承担者,纳税人可以通过种种方式来转移税收负担。所谓税收转嫁就是纳税人不实际负担政府课于他们的税收,而通过购入或卖出产品价格的变动,将全部或部分税收转移给他人承担的过程。税负归宿是税收转嫁过程的终点,是指税收负担者无法将其负担再转嫁到其他人身上,而最后由自己来负担的状况。税 In economic life, there is such a phenomenon that taxpayers are not taxpayers, and taxpayers can shift the tax burden in various ways. The so-called tax transfer is the taxpayers do not actually bear government tax in their tax, and through the purchase or sale of the product price changes, all or part of the tax transferred to others to undertake the process. The end of the tax burden is the end of the tax transfer process, refers to the burden of tax burden on those who can not be transferred to other people, and finally by their own burden. tax