论社会主义市场经济下的税价关系袁振宇，高培勇一国家征税对价格水平的变动有没有影响？不同的计税方式如价内税与价外税，对价格水平的影响有什么差别？是税收理论研究的重要课题。理论的研究往往是随实践的发展而深化的，１９９４年的税制改革推出增值税由价内计征改为... On the Relationship between Tax Rates in Socialist Market Economy Yuan Zhenyu, Gao Peiyong Does the taxation of a country have any effect on the price changes? Different tax methods such as domestic tax and foreign tariffs, the impact of the price level What is the difference? It is an important subject of tax theory research. Theoretical studies are often deepened with the practice of development, the 1994 tax reform introduced value-added tax by price change to ...