肖伟平同志在《中央财政金融学院学报》1986年第一期撰文,建议开征价格调节税。综观其文提出的理由,我们不敢苟同,特提出几点不成熟的看法共商榷。肖伟平同志在《开征价格调节税的必要性及作用》(以下简称肖文)一文中对价格调节税所下的定义是:价格调节税是对价格背离价值的产品开征的税。开征的理由之一是:“现 Comrade Xiaowei Ping wrote an article in the first issue of the Journal of the Central Institute of Finance in 1986, proposing the introduction of a price adjustment tax. Looking at the reasons put forward by the article, we can not agree with each other and put forward a few proposals that are not yet mature enough. The definition of price adjustment tax in Comrade Xiaowei Ping’s article “The Necessity and Function of Price Adjustment Tax” (hereinafter referred to as Xiao Wen) is that the price adjustment tax is a tax levied on a product whose price deviates from the value. One of the reasons for the levy is: "Now