增值税是一种流转税 ,是对商品生产和流通中各环节的新增价值或商品附加值进行征税。增值税是商品价格的重要组成部分 ,是企业的成本费用。税收作为价值总体是社会产品价值的构成部分 ,由于价值决定价格 ,价格中必然包含税收的价值 ,因此 ,商品课税中的含税价与不含税价仅仅是 Value-added tax is a turnover tax, which is a tax on added value or added value of commodities in all aspects of the production and circulation of commodities. Value-added tax is an important part of the commodity price, is the cost of the enterprise. As the value of tax revenue as a whole is part of the value of social products, because the value of the price, the price must contain the value of tax revenue, therefore, tax and tax-free goods tax is only