新税制的税负效应及物价效应李新，李建新新税制将批发业及零售业所纳的营业税改为增值税，对批发业及零售业产生了不同的税负效应：批发业税负加重，零售业税负普遍减轻（假定其它条件不变），并且批发业税负增加率是个常数，零售业税负变化率是个变数，与毛利率有关；同... Tax Effect and Price Effect of New Tax System Li Xin and Li Jianxin The new tax system changed the business tax in the wholesale business and retail business to value added tax (VAT), which had different tax effects on the wholesale business and the retail business: the burden on the wholesale business increased, Retail tax burden generally reduced (assuming other conditions remain unchanged), and the growth rate of the wholesale tax burden is a constant, the retail tax rate of change is a variable, and the gross margin; ...