价外税

论增值税价外税的经济属性

The Economic Attribute of the Price Excluding Tax in Value-added Tax

增值税属价外税，由此引出项目财务评价的两种计价方法。

As a price excluding tax , value-added tax is calculated in two ways in financial evaluation .

我国现行增值税实行价外税征收，但不能因此而得出增值税金独立于价格而存在的结论。

Although price excluding tax is implemented for current value-added tax in our country , we can 't conclude that the tax is separated from price .

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 .

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 .

根据税收来源于社会产品价值的本质，增值税实行价外税，只是采用便于征收的计税方法，并没有改变税金包含在价格内的经济属性。

Based on the essence that the tax revenue according to the value of social products , the price excluding tax is only an easy tax method collected for the value-added tax , not changing the economic attribute of that , the tax is included in the price .