种种迹象表明,消费者在购买商品的同时默默地负担了蕴含在商品价格中的部分流转税。尤其是增值税,作为我国税收的主体,其涉及利益之广不言而喻。含税价格使消费者对增值税归宿的知情权受到侵犯并由此而引发了一系列社会问题。本文正是以此为出发点,通过对消费者负税事实及其实质纳税人地位的全面剖析,指出该项权利存在的理论必然性与实践可能性。 There are indications that consumers in the purchase of goods at the same time quietly bear part of the turnover tax contained in the commodity price. In particular, value-added tax, as the main part of China’s tax revenue, involves a wide range of interests. Tax-included prices infringe consumers’ right to information on value-added tax and lead to a series of social problems. Based on this, this paper analyzes the facts of consumer negative taxation and the status of taxpayer in fact and points out the theoretical necessity and practical possibility of the existence of this right.