Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax. Knowing the legal incidence usually tells us little about economic incidence.

• 法定归宿是一种税收法律上的义务,而经济归宿则是这种税实际负担。知道法定归宿,对于了解经济归宿一般没有多大帮助。