建国三十多年来,我国的工商税制虽然经历了几次大的简并变革,而按商品流转额课征的各种流转税,始终是我们国家的主体税收。它在组织财政收入和调节经济上都发挥了重要的作用。但是,过去流转税的几次变革只是简并税制,税收名称的更改,其计税原则都是按照产品销售收入金额课税。因此,过去的流转税一直存在着重叠计税的弊病,这是这个主体 In the thirty years since the founding of New China, although China’s industrial and commercial tax system has undergone several major degenerative changes, the various turnover taxes levied on the turnover of commodities have always been the main tax revenue of our country. It plays an important role in organizing fiscal revenue and regulating the economy. However, several changes in the turnover tax in the past were only a derogatory tax system. The tax name was changed according to the principle of taxation. Tax principles were all taxed on the basis of the amount of sales revenue. Therefore, the past turnover tax has always been the drawback of overlapping taxation, which is the subject