税负转嫁的基本条件是什么

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select * from tbl_Articles_data WHERE ArticleID=219348 LIMIT 0,1
select * from tbl_Articles_sphinx where id=219348 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1068532,1044382,1072683,1065485,1050423,1086446,1129515,1074198,1133355,1078717,156284,1073698,1074744,1090310,1057076,1100266,1105087,1086902,1117580,1056536,1465483,3417693,1303681,1106192,1072290,1042114,1075635,1066872,1117207,1066852) ORDER BY field (ArticleID,1068532,1044382,1072683,1065485,1050423,1086446,1129515,1074198,1133355,1078717,156284,1073698,1074744,1090310,1057076,1100266,1105087,1086902,1117580,1056536,1465483,3417693,1303681,1106192,1072290,1042114,1075635,1066872,1117207,1066852)