财税专业英文问题

1. 简述税收原则Brief Introduction to Taxation Principles（税收原则）
(1) Tax Equity Principle（公平原则）
Horizontal equity（横向公平）: people with the same tax-paying ability pay the same tax ；vertical equity（纵向公平）: people with different tax-paying ability pay different taxes
Ability Principle（能力）: Taxation is based on capacity to pay.
Benefit Principle（受益）: Tax according to the benefit of public goods.
Opportunity principle（机会）：Tax according to the available opportunities.
(2) Efficiency Principle（效率原则）
Administrative Efficiency （行政效率）Minimizing Tax Expenses and Simplifying Taxation Expenses
Economic Efficiency（经济效率）：Taxation Must Be Beneficial to Economic Development 2.什么是市场失灵What is market failure（市场失灵）?
Market failure means that the market mechanism cannot realize the effective allocation of resources（有效配置资源）. Market failure is corresponding to market efficiency（有效市场）. Since market allocation efficiency takes complete free competition（完全竞争市场）as a strict assumption condition, and the real market does not have such sufficient conditions, the resource allocation function of the market（市场功能）is not perfect, and the market mechanism itself also has inherent defects（市场固有缺陷）, which are collectively referred to as "market failure". including:
(1) monopoly（垄断）. When an industry is monopolized by one enterprise or several enterprises, the monopolist may raise the price by restricting the production, making the price higher than its marginal cost and obtaining extra profits, thus losing the market efficiency.
(2) insufficient and asymmetric information（信息不对称）. Both producers and consumers in competitive markets require adequate information. Inadequate information and asymmetric information are also important factors affecting fair competition.
(3) externalities and public goods（外部性与公共品）. Perfect competition market requires the internalization of cost and benefit（成本收益内部化）, while externality refers to the extra cost and extra benefit that are not compensated in the market activities.
4) unfair income distribution（收入分配不公）. The efficiency of market mechanism is based on full competition, and fierce competition cannot solve the problem of fair income distribution spontaneously.
(5) economic fluctuations（经济波动）. The market mechanism achieves the balance of demand and supply, but excessive competition inevitably leads to the repetition of demand exceeding supply and supply exceeding demand, which is the inevitable malpractice of market economy. 2.市场失灵是指市场机制不能实现资源的有效配置，即市场机制造成资源的配置失当。

市场失灵是和市场效率对应的。

由于市场配置效率是以完全自由竞争作为严格假设条件的，而现实的市场并不具备这种充分条件，所以市场的资源配置功能不是万能的，市场机制本身也存在固有的缺陷，这里统称为“市场失灵”。

市场失灵主要表现在：
（1）垄断。

当一个行业被一个企业或几个企业垄断时，垄断者可能通过限制产量来提高价格，使价格高于其边际成本，获得额外利润，从而丧失市场效率。

（2）信息不充分和不对称。

竞争性市场的生产者和消费者都要求掌握充分的信息，信息不充分和信息不对称也是影响公平竞争的重要因素。

（3）外部效应与公共物品。

完全竞争市场要求成本和效益内在化，外部效应则是指在市场活动中没有得到补偿的额外成本和额外收益。

（4）收入分配不公。

市场机制效率是以充分竞争为前提的，而激烈的竞争不可能自发地解决收入分配公平问题。

（5）经济波动。

市场机制是通过价格和产量的自发波动达到需求与供给的均衡，而过度竞争不可避免地导致求大于供与供大于求的不断反复，这是市场经济不可避免的弊端。

3.公共财政职能Briefly describe the functions of public finance（公共财政职能）:
Public finance（公共财政学）refers to the allocation activity（分配）or economic behavior that the government concentrates a part of social resources to provide public goods and services（提供公共品）for the market and meet social public needs. The functions of public finance include resource allocation, income distribution, economic stability and development.
Resource allocation function（资源配置）: it refers to pooling a part of social resources to form fiscal revenue, and then guiding the flow of social funds to make up for market defects by providing public goods or services through fiscal expenditure activities, so as to optimize the allocation of resources of the whole society.
income distribution function（收入分配）: it refers to the influence of government financial revenue（收）and expenditure activities（支）on the income share of social members（社会成员份额）in order to distribute income equitably（收入分配公平）. The function is to adjust the difference of income distribution caused by primary distribution（初次分配）through income redistribution（收入再分配）, promote social justice and fairness, and maintain social stability. The mechanism that realizes income distributive function and method basically have: first, delimit market distributive and fiscal distributive limits（市场与收入分配界限）. Second, standardize the wage system（公平工资）. Third, we will strengthen tax regulation（税收调节）. Fourth, improve living standards and welfare through transfer spending（生活福利与转移支付）.
Economic stability and development function（经济稳定与发展）: The function means to achieve the goal of economic stability and development through the impact of fiscal activities（财政活动）on production, consumption, investment and savings（生产、消费、投资与储蓄）. The functions of fiscal and economic stability mainly include full employment（完全就业）, stable price level （价格稳定）and international balance of payments（进出口平衡）.
3.简述公共财政的职能：
公共财政是指国家（政府）集中一部分社会资源，用于为市场提供公共物品和服务，满足社会公共需要的分配活动或经济行为。

财政职能是通过财政收支活动所表现出来的财政所
固有的和特有的功能。

公共财政的职能包括：、资源配置职能、收入分配职能、经济稳定和发展职能。

资源配置职能：是指将一部分社会资源集中起来，形成财政收入，然后通过财政支出活动，由政府提供公共物品或服务，引导社会资金流向，弥补市场缺陷，从而优化全社会的资源配置。

收入分配职能：是指政府财政收支活动对各个社会成员收入在社会财富中所占份额施加
影响，
第一，划清市场分配与财政分配的界限和范围。

第二，规范工资制度。

第三，加强税收调节。

第四，通过转移性支出，改善生活水平和福利水平。

经济稳定和发展职能：财政经济稳定与发展职能是指通过财政活动对生产、消费、投资和储蓄等发生影响，达到稳定和发展经济的目的。

财政经济稳定职能主要包括实现充分就业、稳定物价水平和国际收支平衡。

发展是一个通过物质生产的不断增长来全面满足人们不断增长的基本需要的概念，包括消除贫困、失业、文盲、疾病和收入分配不公等现象，不仅仅是要促进经济增长，而是要在促进经济增长的同时带来经济结构的改善、经济增长质量的提高和社会事业的进步。

经济稳定和发展是相互统一的，经济发展要建立在经济稳定的基础上，经济稳定要以经济发展为前提。

4. 4. 什么是正负外部性What are the positive and negative externalities（正负外部性）?
Externality refers to the benefit or the cost through the market transactions not reflected at price.
Positive externality（正外部）: Economic activity may bring benefits to other members of society, but itself cannot be compensated for it. In this case, the private benefit is less than the social benefit brought by the activity（个人收益小于社会收益）. External effects of this nature are called "external economies" (positive externalities).
Negative externality: Economic activity may bring harm to other members of society, but itself does not pay enough for such harm. In this case, the private cost paid by this person is less than the social cost caused by the activity（个人成本小于社会成本）. This external effect is called "external diseconomy" (negative externalities).
4、正、负外部性各指什么？
外部性是指经济当事人（生产者和消费者）的生产和消费行为会对其他经济当事人（生产者和消费者）的生产和消费行为施加的有益或有害影响的效应。

外部性分为正外部性和负外部性。

正外部性：经济当事人（生产者或消费者）的一项经济行为会给其他社会成员带来好处，但他自己却不能由此得到补偿，此时这个人从其活动中得到的私人利益就小于该活动所带来的社会利益。

这种性质的外部影响被称为“外部经济”（正外部性）。

外部经济可分为生产的外部经济和消费的外部经济。

负外部性：经济当事人（生产者或消费者）的一项经济行为会给其他社会成员带来危害，
但他自己却并不为此支付足够抵偿这种危害的成本，此时，这个人为其活动所付出的私人成本就小于该活动所造成的社会成本。

这种外部影响叫做“外部不经济”（负外部性）。

可分为生产的外部不经济和消费的外部不经济。

5. 简述购买性支出和转移性支出Briefly describe the impact of purchase expenditure（购买性支出）and transfer expenditure（转移性支出）on national economy.
First, the role of purchasing expenditure is to exchange the funds held by the government with goods and services provided by micro-economic entities through expenditure（购买将资金换为物）. The government has a direct impact on the production and employment of the society（影响社会生产就业）. Such expenditures indirectly affect distribution（间接影响分配）.
The function of transfer expenditure is to transfer the right to use government funds to people through the expenditure process（转移资金使用权）. Such expenditures directly affect income distribution（收入分配）, but indirectly affect production and employment（生产就业）.
Second, when arranging purchasing expenditure, the government must follow the principle of equal value exchange（政府平等交换）. Transfer expenditure reflects the fiscal activities of the government's benefit constraints are soft（转移支出约束是软的）.
Third, in the purchasing expenditure, the microeconomic main body budget constraint is hard（微观主体约束为硬）. In transfer expenditure, the income of micro-economic subjects to a large extent does not depend on their own ability, but on the bargaining with the government, so the budget constraints on micro-economic subjects are soft（转移支出约束为软）.
In the total fiscal expenditure, the greater the proportion of purchasing expenditure, the greater the direct impact of fiscal activities on production and employment, and the larger the scale of resources allocated through fiscal administration（资源配置）. Conversely, the greater the proportion of transfer expenditure, the greater the direct impact of fiscal activities on income distribution（收入分配）. From the perspective of fiscal functions, fiscal activities with purchasing expenditure accounting for a large proportion of expenditure structure have a strong function of resource allocation, while fiscal activities with transferring expenditure accounting for a large proportion of expenditure structure have a strong function of income distribution.
5、简述购买性支出和转移性支出对国民经济的影响。

一是购买性支出的作用，是通过支出使政府掌握的资金与微观经济主体提供的商品和服务相交换。

政府直接对于社会的生产和就业有直接的影响。

此类支出间接影响分配。

转移性支出的作用，是通过支出过程使政府所有的资金转移到受领者手中，是资金使用权的转移。

此类支出直接影响收入分配，而对生产和就业的影响是间接的。

二是在安排购买性支出时，政府必须遵循等价交换的原则。

转移性支出体现出的财政活动对
政府的效益约束是软的。

三是在购买性支出中，微观经济主体预算约束是硬的。

转移性支出中，微观经济主体收入的高低很大程度上并不取决于自己的能力，而是取决于同政府的讨价还价，所以，对微观经济主体的预算约束是软的。

在财政支出总额中，购买性支出的比重越大，财政活动对生产和就业的直接影响越大，通过财政所配置的资源的规模也就越大；反之，转移性支出所占的比重越大，财政活动对收入分配的直接影响也就越大。

从财政的职能来看，以购买性支出占比较大的支出结构的财政活动，执行资源配置的职能较强，以转移性支出占比较大的支出结构的财政活动，执行收入分配的职能较强。

6.公共支出增长原因和影响因素The main factors that push up the sustained growth of public expenditure（公共支出）and affect the scale of fiscal expenditure are analyzed as follows:
1)Economic factors: the level of economic development（经济发展）, the choice of economic
system（经济结构）, the government's economic intervention policies（政府干预政策）and the impact of the level of economic development（经济发展水平）on the scale of public expenditure.
2)Political factors: whether the political situation is stable; Administrative efficiency（行政效
率）.
3)Social factors: population, employment, medical and health care, social relief, social security,
urbanization and other factors will greatly affect the scale of fiscal expenditure.
4)The upward rigidity of public expenditure（公共品向上刚性）: it means that public
expenditure tends to increase upward, which leads to the trend of increasing the relative scale of public expenditure.
5)Elasticity of demand for public goods（公共品需求弹性）: an increase in the relative size of
the level of output of public goods may be caused by faster growth in demand or by both income elasticity and price elasticity（收入与价格弹性）.
6)Environmental factors of public expenditure（公共支出环境因素）: the same level of public
goods production requires different levels of public expenditure.
7)Impact of population change on public expenditure（人口）: the increase in the total
population requires an increase in public services. Structurally, the growth of some people in the population or the impact of population density growth in a region on public expenditure.
6.分析推升公共支出持续增长的主要因素影响财政支出规模的有:
1)经济性因素:经济发展水平、经济体制的选择和政府的经济干预政策和关于经济发
展的水平对公共支出规模的影响。

2)政治性因素:政局是否稳定；行政效率。

3)社会性因素: 人口、就业、医疗卫生、社会救济、社会保障、以及城镇化等因素，
都会在很大程度上影响财政支出规模。

4)公共支出的向上刚性:指公共支出有向上增加容易向下压缩困难的特点，因此导致
公共支出相对规模增长的趋势。

5)公共商品需求的弹性:公共商品产量水平相对规模的扩大，可能由需求的更快增长
引起，还可能由收入弹性和价格弹性两者同时引起。

6)公共支出的环境因素:相同的公共商品产量水平需要不同的公共支出水平。

7)人口变化对公共支出的影响:人口总量的增加要求公共劳务增加。

从结构考察，人
口中的某些人的增长，或某一地区人口密度增长对公共支出的影响。

8. Briefly describe the classification and characteristics of transfer payments（转移支付的分类与特征）
Transfer payments can be divided into the following categories
Tax refund（税收返还）is the main form of fiscal transfer payment in China and an important source of local fiscal revenue.
Financial transfer payments（财政性转移支付）are subsidies arranged by the central government to local governments in order to make up for the financial gap in areas with weak financial strength. It mainly includes general transfer payment, adjustment of wage transfer payment, transfer payment for ethnic minority areas, transfer payment for rural tax and fee reform, and financial subsidies for year-end settlement.（一般性转移支付、调整工资转移支付、民族地区转移支付、农村税费改革转移支付、年终结算财力补助等形式）
Special transfer payments（专项转移支付）are subsidy funds set up by the central government to achieve specific macro policies and strategic goals for career development, which are mainly used in public services related to people's livelihood.
Other transfers（其他转移支付）, sometimes in some of the payment is not from some residents income of government tax, such as printing money, sell the bond income to pay for welfare benefits, because it is not the government directly used to purchase goods and services, the payment is still seen as a transfer payment.
Transfer payment features:
[1]Symmetry（对称）: the financial resources transferred by the higher government to the
lower government correspond to the demands of the government at the same level for
undertaking and fulfilling its powers and responsibilities.
[2]Completeness（完整）: there should be a complete set of scientific and complete
institutional arrangements for the target, type and mode of transfer payments, as well as
the determination, distribution and supervision of specific factors and amounts.
[3]Scientific（科学）: the design of transfer payment system should be scientific, reasonable,
standardized and thorough, so as to realize the fairness and justice of transfer payment,
achieve the zero standard of transfer payment, and realize the equalization of basic
public services between vertical governments and horizontal regions. ,
[4]Legality（法制）: transfer payment is the readjustment of inter-governmental interests. If
there is no strict and clear legal system, there are often problems in the process of
transfer payment, such as shady operation, artificial interference, unfairness and
injustice. Therefore, the transfer payment system is standardized in many countries in
the form of law.
[5]Unity and flexibility should be combined（统一与灵活）.
8、简述转移支付的分类及特征
转移支付可以分为以下几类
税收返还是中国财政转移支付的主要形式，是地方财政收入的重要来源。

财力性转移支付是为弥补财政实力薄弱地区的财力缺口，由中央财政安排给地方财政的补助支出。

主要包括：一般性转移支付、调整工资转移支付、民族地区转移支付、农村税费改革转移支付、年终结算财力补助等形式。

专项转移支付是中央财政为实现特定的宏观政策及事业发展战略目标而设立的补助资金，重点用于各类事关民生的公共服务领域。

地方财政需按规定用途使用资金。

其他转移支付，有时政府的某些支付不是从一些居民收入中征收上来的，如用增发货币、出卖债券所得来支付福利、救济金，它虽然不带有从一些居民转移到另一些居民手中的特点，但它同样不是政府直接用来购买商品和劳务，这种支付仍然被看做是转移支付。

转移支付特征：
1.对称性：上级政府对下级政府转移支付的财力，与能够满足该级政府承担、履行的事权职责需求相对应。

2.完整性：从转移支付的目标、种类、方式，到具体因素和数额的确定分配与监督，都要有一整套科学、完整的制度安排。

3.科学性：转移支付制度的设计要科学、合理、规范、周密，这样才能实现转移支付的公平性、公正性，才能达到转移支付的0标，实现纵向政府间和横向区域间基本公共服务的均等化。

4.法制性：转移支付是政府间利益关系的再调整。

若没有严格、明确的法律制度约束，转移支付过程中往往会存在暗箱操作、人为干扰、不公平、不公正等问题。

所以，转移支付制度在许多国家都以法律形式予以规范。

5.统一性和灵活性相结合：上级政府对下级政府的财政转移支付在确定分配考核因素时，要根据统一、规范、明确、公开的制度规定进行;与此同时，还需要按照各地的不同情况，按照统一的标准调整不同地区的转移支付系数，使得到的转移支付数量能够与本地的实际情况相符合。

9. Brief introduction to the "three characteristics" of tax（税收的三原则）
The "three natures" of taxation refer to the mandatory, uncompensated and fixed nature of taxation. The "three natures" of taxation are the formal features of taxation and the basic symbol of the difference between taxation and other forms of fiscal revenue.
1) The compulsory nature of taxation（强制性）: taxation is compulsory collection relying on the political power of the state, rather than voluntary payment.
The mandatory tax is mainly reflected in; The state collects taxes according to law by virtue of its
political power（依法征）. Taxpayers (including legal persons) must pay taxes according to law, otherwise they will be punished by law（依法交）. Compulsory is the basic premise for the country to obtain fiscal revenue, and also the guarantee for the country to meet the public needs of the society (收入稳定).
2) The gratuitous nature of taxation（无偿性）: refers to the tax revenue does not need to be returned to the taxpayer or paid directly to the taxpayer.
This feature of taxation is determined by the unpayback nature of state financial expenditure. The gratuitousness of the tax allows the state to centralize the use of scattered funds.
3) fixed nature of taxation（固定性）: it means that the state has stipulated the proportion of tax objects and amount in advance through legal form before tax collection, which cannot be changed arbitrarily without approval.
9、简述税收的“三性”
税收的“三性”指的是指税收的强制性、无偿性、固定性。

税收的“三性”是税收的形式特征，是税收区别于其它财政收入形式的基本标志。

1)税收的强制性：税收是依靠国家的政治权力而强制征收的，并非是自愿缴纳。

税收的强制性主要体现在；国家凭借政治权力依法征税，纳税人（包括法人）必须依法纳税，否则将受到法律制裁。

强制性是国家取得财政收入的基本前提，也是国家满足社会公共需要（即实现国家职能）的保证。

2)税收的无偿性：指国家取得的税收收入，既不需要返还给纳税人，也不需要对纳税人直接支付任何报酬。

税收的这个特征，是由国家财政支出的无偿性决定的。

税收的无偿性，使得国家可以把分散的资金集中起来统一安排使用。

这种无偿的分配，可以贯彻国家的政策，改变国民收入使用额的构成和比例，正确处理积累和消费的比例关系。

可见，税收的无偿性是至关重要的，体现了财政分配的本质，它是税收三个基本特征的核心。

3)税收的固定性：指国家在征税之前就通过法律形式，预先规定了征税对象和征收数额之间的数量比例，不经批准不能随意改变。

税收的固定性既是对国家的约束，也是对纳税人的约束。

国家以法律形式规定了经济组织和个人应不应纳税、应纳什么税、纳多少税，这表明国家与纳税人的根本关系具有固定性。

而纳税人只要取得了税法规定的应税收入，或发生了应税行为，或拥有应税财产，就必须按规定的比例或定额纳税，不能自行减免和降低标准，这也体现了税收的固定性。

10. Briefly describe tax neutrality（税收中性）and tax efficiency（税收效率）.
Tax neutrality is a concept put forward in view of the excessive burden of tax（税收超额负担）, which generally contains two meanings: one is that the cost brought by the taxation is limited by the tax, and no additional losses or burdens are brought to the taxpayer or the society as far as possible（税款为限）; Second, the tax should avoid the interference to the normal operation of the
market economy（干扰经济运行）.
Tax efficiency means that national tax collection must be conducive to the effective allocation of resources and the effective operation of economic mechanism, and must be conducive to improving the efficiency of tax administration.（资源配置、经济运行、行政效率）It includes the principle of tax economic efficiency and tax administrative efficiency. The former refers to the fact that state taxation should help improve economic efficiency（经济效率）, ensure the benign and orderly operation of the economy, and realize the effective allocation of resources. The principle focuses on examining the impact of taxes on the economy（税收影响经济）. The principle of tax administrative efficiency means that the state should obtain the maximum tax revenue with the minimum tax cost in order to minimize the difference between the nominal revenue and the actual revenue（最小成本最大收入）. The principle focuses on the efficiency of tax administration（税收效率）. The main contents of tax efficiency include: the extra burden brought by tax should be reduced to the minimum, so as to reduce the interference of tax activities on economic operation as far as possible, so as to improve economic efficiency（超额负担减小有经济效率）; In the process of tax collection, the expenses of both parties should be as small as possible, and the proportion of tax expenditure in tax revenue should be as small as possible, so as to increase the actual amount of tax revenue（减支增收）.
10、简述税收中性和税收效率。

税收中性是针对税收的超额负担提出的一个概念，一般包含两种含义：一是国家征税使社会所付出的代价以税款为限，尽可能不给纳税人或社会带来其他的额外损失或负担；二是国家征税应避免对市场经济正常运行的干扰，特别是不能使税收成为超越市场机制而成为资源配置的决定因素。

税收中性原则的实践意义在于尽量减少税收对市场经济正常运行的干扰，在市场对资源配置起基础作用的前提下，有效地发挥税收的调节作用，使市场机制和税收机制达到最优结合。

税收效率是国家征税必须有利于资源的有效配置和经济机制的有效运行，必须有利于提高税务行政管理效率。

它包括税收经济效率原则和税收行政效率原则。

前者是指国家征税应有助于提高经济效率，保证经济的良性、有序运行，实现资源的有效配置。

该原则侧重于考察税收对经济的影响。

税收行政效率原则是指国家征税应以最小的税收成本去获取最大的税收收入，以使税收的名义收入与实际收入的差额最小。

该原则侧重于对税务行政管理方面的效率的考察。

税收效率的主要内容包括：征税给纳税人带来的额外负担要降低到最低限度，使税收活动尽量减少对经济运行的干扰，从而提高经济效率；在征税过程中，要使征纳双方花费的费用尽量地小，使税务支出占税收收入的比重尽量地小，从而增加税收的实际收入数量即实际入国库数。

税收效率反映一定时期内国家用于税收方面的投入或耗费与所取得的聚集资金、调控经济及监督管理等方面的效率或成果之间的对比关系。

它集中体现了在税收分配过程中投入与产出的关系。

提高税收经济效率，降低税收额外负担的根本途径在于尽可能保持税收对市场机制运行的“中性”。

11. Characteristics of public goods（公共品特征）
Non-competition（非竞争）: the marginal cost of adding a consumer is zero, and pricing at
marginal cost does not yield the maximum profit -- leading to private reluctance to provide
Non-exclusion（非排他）: one does not exclude others from using public goods at the same time, that is, there is no technology to prevent people who do not pay to use; Or, although technically preventable, it is too expensive to adopt -- leading to free rides
11、公共产品特征
⏹非竞争性(Non-competition)：增加一个消费者的边际成本为零，若按边际成本定价就
得不到最大利润——导致私人不愿提供
⏹非排他性(Non-exclusion)：一个人使用公共物品时并不排除他人同时使用，即无法在
技术上阻止不付费的人也使用；或者虽然在技术上可阻止，但阻止费用太高而不可能被采用——导致免费搭车
12.政府提供教育的必要性The need for government spending on education
[1]Belonging to the development of human resources Education, scientific and technological
progress and economic development has a role in promoting economic development
[2]Education has positive externalities（正外部）
[3]education is an excellent value product（优质品）, education benefits have indirect and late
effectiveness
[4]to avoid the income gap and the formation of education opportunities unfair（避免收入差距）
[5]The education capital market is not perfect（教育市场不完善）
12、政府安排教育支出的必要性
①教育事业属于人力资源开发，对科技进步和经济发展具有推动作用
②教育具有正外部效应
③教育是优值品，教育效益具有间接性和迟效性
④避免因收入差距而形成受教育机会的不公平
⑤教育资本市场不尽完善
13. 税收转嫁与归宿的规律The general law of tax transfer and end-result
the free floating price（价格波动）, the elasticity of supply and demand（供求弹性）, different taxes（税种）, different tax standards（课税标准）, the scope of taxation（课税范围宽窄）:
[1]commodity tax（商品税）is easier to transfer, income tax（所得税）is not easy to transfer
[2]the supply elasticity is larger, the demand elasticity is smaller commodity (essential goods)
tax is easier to transfer, the supply elasticity is smaller, the demand elasticity is larger (non-essential goods) tax is not easy to transfer（弹性）
[3]The wide range of tax is easy to transfer (consumers have no choice); Narrow tax coverage
difficult to transfer (consumers have alternative goods)
[4]Tax on monopoly goods（垄断）is easy to transfer, while tax on competitive goods（竞争
性商品）is harder to transfer
[5]AD valorem tax（从价税）easy to transfer, from the amount of tax（从量税）is not easy to
transfer
13、税收转嫁与归宿的一般规律。