国民核算是由价值量来衡量的。无论是产出还是增加值核算,都包括税收这一重要组成部分。根据生产税、生产补贴以及运输费的记录方式,可以采用不同的价格来估价产出和增加值。国民核算的三种价格包含各自对应的税收范畴及运费。据此,本文梳理了我国现行各税种与SNA中生产和进口税等的对应关系,进而建立起了我国现行各税种与三种国民核算价格的关系,并澄清了资源税的属性问题,提出了有关建议。一、税收与国民核算价格密切相关 National accounts are measured by the amount of value. Both output and value-added accounting, including tax revenue this important part. Depending on how records of production taxes, production subsidies, and transportation costs are recorded, output and value added can be valued at different prices. The three prices of national accounts include their respective tax categories and freight rates. Accordingly, this paper combs the corresponding relationship between the current taxes in our country and the production and import taxes in the SNA, and then establishes the relationship between the current taxes in our country and the prices of the three national accounts, and clarifies the property tax of resources, Relevant suggestions. First, the tax and national accounting prices are closely related