最近，笔者在对新税制实施的调查中发现不少纳税人对增值税实行17％的税率有很多误解，这些误解直接障碍着新税制的贯彻实施。具体可概括为：一日涨价。持这种观点的同志认为，增值税是价外税，就是在商品原有价格外征收17％的税款，从而将抬高商品价格，可使商品按17％或更高 Recently, I conducted a survey on the implementation of the new tax system and found that many taxpayers have many misunderstandings about the VAT rate of 17%. These misunderstandings directly impede the implementation of the new tax system. Specific can be summarized as: one day price increases. Those comrades holding this view hold that the value-added tax is an extra-tax price, which is a 17% tax levied on the original price of the commodity, which will raise the price of the commodity and allow the commodity to be charged at 17% or more