...（考核知识点解释）： 按税负能否转嫁为标准，可以将税制划分为直接税制（Direct Tax System）和间接税制（Indirect Tax System）。直接税制和间接税制分别由直接税和间接税组成。
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indirect tax system
间接税制度
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The idea behind the series of taxes, after the failure of the Stamp Act, was to try a system of indirect taxes since the colonists had reacted so strongly to the direct stamp tax.
FORBES: Taxes and Independence: Happy Fourth of July
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