Therefore, in the first section, this study makes a theoretical analysis on the shifting of VAT in the six economic departments; second, based on the theoretical analysis, this study makes a empirical analysis of tax shifting.

The problem of tax shifting is one of the most tough problems in economics.

税负转嫁问题是经济学中的一个最棘手的问题，但又是理论研究和政策制定中无法回避的问题。

And this thesis explains the possibility of tax planning, from the direction of tax policy, the difference in the element of tax law structure and the function of tax shifting.

文章还从税收政策导向性、税法构成要素的差异性和税收转嫁功能方面，阐述了企业进行税收筹划的可能性；

This paper uses the direct method of Mikusinski ′ s operational calculus, defining the products between a set of the special shifting operator power series with operator coefficients, and this is true in Mikusinski ′ s convergence which be proved.

本文利用J.Mikusinski算符演算的直接方法，定义算符系数的移动算符幂级数间的乘积，并证明其在Mikusinski收敛意义下是正确的。

B é zier Curves and Surfaces Represented by the Shifting Operator

Bézier曲线曲面的位移算子表示形式

Research on Two-Channels Pulse to Pulse Frequency Shifting Outdoor RCS Measurement Radar

双通道脉间变频外场RCS测试雷达的研究

Doppler frequency shifting and curve fitting differential methods for measuring velocity are analyzed and compared.

对测量速度的两种方法，多普勒频移法和曲线拟合微分法作了分析和比较；

Simplified Design of High Range Resolution Pulse to Pulse Frequency Shifting Outdoor RCS Measurement Device

HRR脉间变频外场RCS测试设备的简化设计

Design and Realization of Two-Channel Pulse to Pulse Frequency Shifting RCS Testing System

双通道脉间变频格式RCS测试系统

Study of the Suppression of Frequency Shifting by Sliding Filter

滑频滤波器对频率移动抑制的研究

Object's velocity effect on pulse to pulse frequency shifting RCS measurement

目标速度对脉间变频格式RCS测试的影响

PSpice Simulation Analysis of Frequency Shifting in Sound Reinforcement System

扩声系统移频增音的PSpice仿真分析

It features high measuring accuracy and powerful data processing functions, together with computer controlled gear shifting and variable speed pump starting tests, which extends the application range of the test bench.

实现了检测试验台的自动化操作，测试精度高，数据处理功能强，还具备了计算机控制换挡和变速泵启动试验的功能，扩大了试验台的试验范围。

Improvement of Automatic Shifting Control of Pump Group for Ship

船用泵组自动切换原理图的改进

The relation of wind velocity and total amount of sand transport also changes with vegetation coverage: On shifting sandy land, wind velocity has a cubic function to the sand transport;

随着植被盖度的变化，风速与输沙率的关系也发生变化：流动沙地上风速与输沙率呈三次函数关系；

Some meteorologists suspect unseasonal snow storms off the east coast of America in2010 were partly caused by Arctic warming shifting wind patterns.

一些气象专家怀疑2010年美国东海岸的那场非季节性暴风雪，北极变暖造成的气流模式改变难辞其咎。

Chapter 2, the influence of Japanese literature, shifting wind of Japanese literary world and the Left Wing Literature ( the proletarian literature) that affected them.

第二章，论述日本文学、日本的文坛风向、左翼文学（无产阶级文学）对创造社作家的影响。

The shifting drive bearing is a new special type bearing with supporting function as well as speed change function. The design of mechanism is novel and well knit, with high efficiency and load bearing capacity.

变速传动轴承是一种既具有支承功能又具有变速功能的新型特种轴承，其机构设计新颖紧凑，效率高，承载能力强。

This method is much simpler than conventionally used enveloping method, and gives a basis for processing the tooth profile of the internal gear of the shifting drive bearing.

这种方法比传统的包络法简便，概念清楚，对变速传动轴承内齿圈的廓形加工，具有重要的指导意义。

The Tooth Profile Equation of the Internal of Shifting Drive Bearing

变速传动轴承内齿圈齿廓方程的分析

Research and Analysis on the Drive Principle of the Shifting Drive Bearing

变速传动轴承传动原理分析与研究