本书将以间接税税收负担与城乡居民消费的联动机制为研究对象，以间接税税收负担为出发点，以税负转嫁为切入点，以间接税影响居民消费的过程和方式为线索，以实现改善城乡居民消费现状的间接税制度与政策优化为目的开展应用研究。
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