现行我国的价税制度是在最终消费环节对价格实行价税并列模式,该模式严重模糊了国家、企业以及个人之间的税收权利与义务,而价税分列模式则能将三者的征纳关系明确区分,其改革若能采取渐进的方式,则能很好地缓解由于改革所带来的各项冲击和压力。 The current system of price and tax in our country is the parallel mode of price and tax on the final consumption, which seriously obscures the tax rights and obligations between countries, enterprises and individuals, and the model of price-tax disaggregation can compare the sign of the three The relations between Israel and Israel are clearly distinguished. If their reforms are to be adopted in a gradual manner, the shocks and pressures caused by the reforms will be well mitigated.