税制改革与价格变动关系的再分析樊丽明一、税制改革与价格变动关系的一般分析流转类税收和所得类税收是税收的主体，这两类税收水平的变动均有可能对价格形成影响。就流转税而言，无论是以价内税形式还是以价外税形式出现，它总是商品价格中的“楔子”，在其他条件不变时... A Reanalysis of the Relationship between Tax Reform and Price Fluctuation Fan Liming A General Analysis of the Relationship between Tax Reform and Price Fluctuation The tax-based tax and income tax are the main body of tax revenue. Changes in these two types of tax levels are likely to have an impact on prices. As far as turnover tax is concerned, whether it is in the form of internal tax or external tax, it is always the “wedge” in the commodity price, and when other conditions remain unchanged ...