税负归宿 meaning in Chinese
tax incidence
Examples
- On tax transferring and the ultimate tax bearing
税负转嫁与税负归宿刍论 - Chapter 2 studies real estate tax . based on the international comparison of real estate taxation , this chapter analyzes its incidence and economical effect , and finally present a corresponding integrating and optimizing design propose according to the system defects of chinese real estate tax
本章在对不动产保有税制进行国际比较的基础上，对其税负归宿理论和经济效应进行了分析，最后针对中国不动产保有税在税权划分、税种设置和税制要素方面存在的制度缺陷，提出相应的整合与优化设计方案。