流转税究竟由谁负担的思考梁文贤多年来税收理论界认为：流转税由消费者负担，属于生产者向消费者转嫁的间接税。但是，认真进行理论与实践上的分析，笔者得出的是相反的结论。流转税从本质上说，从流转税设计的目的看，在商品经济、等价交换的条件下，它是由生产者负担的... Tax burden who borne the thought Liang Wenxian tax theory circles that over the years: turnover tax burden on consumers, consumers are passed on to indirect taxes. However, serious theoretical and practical analysis, the author came to the opposite conclusion. Turnover tax essentially, from the purpose of turnover tax design, in the commodity economy, the equivalent exchange conditions, it is borne by the producer ...