价内税
jià nèi shuì
- taxes included in the calculated prices
价内税
价内税[jià nèi shuì]
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为此，建议比照增值税的相关规定调整消费税计税价格，调整部分消费品征税环节，改价内税为价外税。
Therefore , the author makes suggestions on regulating price for tax assessment and levy process of some consumables according to the related regulations of value-added tax and further transforming tax included in price into tax excluded in price .
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改价内税为价外税，增加其透明度；将消费税的纳税环节由生产环节调整为零售环节，规范其计税依据，以防止税收的流失，增强消费税的调节功能。
In order to prevent the loss of tax income and increase consumption tax 's function of adjustment functions , it is essential to change the links of paying taxes from productive link to retail link to standard the basis of calculation tax .