增值税是由购买者负担的吗？□叶子荣１９９４年新税制出台，以增值税为主体税种的流转税制改革作为其重头戏成为人们普遍关注的焦点，特别是这次增值税改革实行了价外税方式，购买者在支付商品价款的同时，还要支付该商品已纳税金，随着价格链条的运动，税负似乎也层层向... Value-added tax is borne by the buyer? □ Ye Zirong The introduction of the new tax system in 1994 brought the reform of the circulation tax system with the VAT as the main tax category as the focus of attention. In particular, the VAT reform implemented an extra-tax approach in which the buyer pays the price of the commodity At the same time, you have to pay the tax already paid for the goods, and with the movement of the price chain, the tax burden seems to be going down to layers ...