增值税是价外税，以不含税 的销售额为税基。对此，增值税暂行条例第六条明确规定，纳税人销售货物或者应税劳务的销售额，不包括收取的销项税额，并在该条例实施细则第十四条规定，纳税人采取销售额和销项税额合并定价的，应将含税销售额折算为不含税销售额，再乘以税率计算应 VAT is the price of foreign tax, excluding tax sales as the tax base. In response, Article VI of the Provisional Regulations on Value Added Tax clearly stipulates that sales of taxpayers selling goods or taxable services do not include the amount of output tax charged, and Article 14 of the Regulations for Implementing the Regulations stipulates that taxpayers shall adopt sales And the output tax combined pricing, sales tax should be converted to tax-free sales, and then multiplied by the tax rate should be calculated