谈消费税与增值税的依存关系及其对税收操作的影响潘国富，薛建华，郭墅人本文讨论的消费税与增值税的依存关系，主要指当消费税和增值税同时以“销售额”或“组成计税价格”为“税基”时，其一种税的“税基”中是否包含另一种税的税额。一、消费税的税基中不包含增值税新... On Consumption Tax and Value Added Tax Dependencies and Their Impact on Tax Operation Pan Guofu, Xue Jianhua, and Guo Shuoren This paper discusses the dependence between consumption tax and value added tax, which mainly refers to the relationship between consumption tax and value added tax when “sales” or “ The composition of the tax price ”is“ tax base ”, whether a“ tax base ”of one tax contains a tax amount of another tax. First, the excise tax base does not include new value-added tax ...