以增值税改革为核心的全方位的税制改革已于1994年1月1日开始实施,这是我国向规范化的增值税制和国际惯例迈出的关键性的又一大步,必将为我国各类企业创造一个更加有利于公平竞争、更加有利于对外开放的环境。新增值税实行后,由于一些企业、单位和个人没有正确理解其“价外”征税的概念,把“价外税”误解为在原销售价格之外,再加收 The all-encompassing reform of the taxation system centered on value-added tax reform, which came into effect on January 1, 1994, is another major step taken by our country towards standardized value-added taxation system and international practice and will surely provide China Enterprises in the category will create an environment that is more conducive to fair competition and more conducive to opening to the outside world. After the implementation of the new value added tax, some enterprises, units and individuals did not correctly understand the concept of “extra-taxation” and misunderstood the “extra-tax” as adding the original sales price