许多同志常说：“增值税与消费税的计税依据是相同的”，甚至一些报纸、杂志、《纳税问答》上也都这么讲。其实，按照现行税法的规定，不仅显而易见的从量计征消费税的货物，消费税的计税依据与增值税的计税依据不一致，就是从价计征消费税的货物其消费税与增值税的计税依据有 Many comrades often say: “The tax basis for VAT and consumption tax is the same,” even in some newspapers, magazines and “Tax Questions and Answers.” In fact, in accordance with the provisions of the current tax law, not only the obvious amount of consumption tax from the amount of consumption of goods, consumption tax calculation of tax basis and value-added tax inconsistency is the ad valorem consumption tax of goods consumption tax and VAT tax basis Have