论增值税"价外税"的经济属性

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.因此,目前的一些对免税产品的抵扣政策规定上,片面地理解了"价外税"的含义,造成"高抵低征"现象的出现.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.所以在计算抵扣税额时,应该进行价税分离处理.

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

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. However, some policies and regulations of duty-free products at present only take it unilaterally. 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. So, the tax in the price of duty-free products should be separated from its price while calculating the amount of deducting.