综观我国财税理论界关于税负转嫁理论研究成果,一般认为,税负转嫁的方式主要有:前转、后转、旁转和消转。把税负转嫁方式仅仅归纳为以上四种,是由于仅仅考察 Looking at the theoretical research results of the tax burden transfer theory in China’s tax and taxation theory circle, it is generally believed that the main methods of passing the tax burden are: forwarding, reversion, reversion and reversion. The method of shifting the tax burden to just the above four is due to mere examination