价税制度改革再探讨

现行我国的价税制度是在最终消费环节对价格实行价税并列模式,该模式严重模糊了国家、企业以及个人之间的税收权利与义务,而价税分列模式则能将三者的征纳关系明确区分,其改革若能采取渐进的方式,则能很好地缓解由于改革所带来的各项冲击和压力。

The current price-tax system is to put the tax into the price on the part of th final consumption.This mode cannot differentiate the tax right and duty which ought to be shared among the state,enterprise and individual.On the contrary,the separation of price and tax is capable of separating them.It will releases the pressure from the reform,while we adopt a gradualist approach.