我国自50年代起对工业企业征收产品税是以销售额为计税依据。为适应经济改革和发展的需要,避免重复征税,从1988年开始对税收制度实行了重大改革,即由原来实行的价内税改为增值税——“价税分流购进扣税法”。税制改革后,价格工作如何与之适应,怎样与之配套,是摆在我们面前的一项重要课题。现就这 Since the 1950s, China has levied a product tax on industrial enterprises based on sales revenue. In order to meet the needs of economic reform and development and avoid double taxation, the tax system has undergone major reforms since 1988, ranging from the implementation of the internal tax to value-added tax, the “Tax-sharing, Acquisition and Withholding Tax Law.” After the reform of the tax system, how the price work can be adapted to it and how to complement it is an important issue before us. Now this