The transfer of tax burden refers to the process that taxpayers transfer all or part of their tax burden to others through various channels after paying taxes. The ways of tax burden transfer mainly include forward transfer, backward transfer, mixed transfer, elimination transfer, side transfer and tax capitalization. The factors that affect the tax burden transfer mainly include: ① the elasticity of supply and demand of taxable goods; (2) The nature of the taxable goods; ③ The relationship between taxation and economic transactions; (4) The scope of taxation.