Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,and the key stages are trading stage and possession stage.

Today,tax burden shift have been the common phenomenon of the tax economy.

From such aspects as commodity economy,taxpayer s material interest,government macroeconomic adjustment and external contacts,this article expounds the existence conditions for tax burden shift in the background of market economy.

In order to realize effective tax regulation,the government,must understand clearly the law of tax shifting and tax incidence of each tax policy of regulation and control at first.

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

Tax shifting has been a“charming”problem since it was raised in the 17th century .

Environmental collision is caused by the following reasons: the pattern of development in industry society; depriving right of participating in environmental action; and the feasibility of transfering environmental crisis between generations, between countries, between states, and between corporations.

In our country the government s responsibility transfer in the compulsory education investment has led to the absence of government in the investment system, which is the main cause of the shortage of compulsory education funds.