笔者最近参加某地区物价检查部门的一次案卷评审活动,发现有个别检查部门在处理违价案件时,将违价收入剔减税金后再收缴,我认为这一处理方法不妥。首先我们可以从价格构成角度作这样的分析,目前我国实行的是含税价格形式,无论是产品的出厂价,还是进入流通后的商品批发价、调拨价、零售价都是由生产成本或进货成本+利润+税金组成的。也就是说国家对某产品或流通中的商品规定价格后,企 Recently, the author participated in a case review activity conducted by the price inspection department of a certain region and found that when some individual inspection departments dealt with the case of violation of the price, they would confiscate the illegal revenue after tax deduction. I think this approach is not proper. First of all, we can make such an analysis from the angle of price composition. At present, China implements the tax-inclusive price form. Whether it is the ex-factory price of the product or the commodity wholesale price, the transfer price and the retail price after the circulation, the retail price is determined by the production cost or purchase Cost + profit + tax components. In other words, the state of a product or commodity in circulation after the provisions of the price, the enterprise