一、价内税模式的弊端1.由于税收是价格的组成部分,企业商品的定价包含了税收的因素.那么,即使是自由价格,也无法真实反映社会平均的劳动生产率水平和商品的市场供求状况,需要灵活的价格就受到税收的钳制.尤其在税率不合理的情况下,税收必然造成对企业经营成果的扭曲.2.价格与税收互相掣肘.随着经济的发展变化,价格与税率均会随之作适当调整.但价格的变化受税收的制约,税率的变动又 First, the drawbacks of the price tax model 1. As the tax is an integral part of the price, the pricing of corporate goods includes the tax factor, then even the free price can not truly reflect the average level of labor productivity and market supply and demand of goods Especially in the case of unreasonable tax rate, the tax revenue will inevitably cause distortions to the business results.2.Prices and taxes are mutually restrained.As the economic development changes, both the price and the tax rate Will be followed by appropriate adjustments, but the price changes subject to tax constraints, the tax rate changes again