《涉外税务》(今年第4期)第35页题为《17％的税率会引起物价上涨,税负增加吗?》一文的部分内容,现提出商榷。 现摘录其内容(部分)。 某商业企业零售商品130元,买价100元,应纳税额计算如下: 1、按原方法计算应纳税额: 据:应纳税额=营业收入额×适用税率 Part of the article entitled “Foreign-related Taxation” (No. 4 of this year), entitled “The Tax Rate of 17% Will Cause Rising Prices and the Tax Burden?” Is now open to question. The content is now excerpted (part). A commercial enterprise retail merchandise 130 yuan, the purchase price of 100 yuan, tax payable is calculated as follows: 1, calculated according to the original method of tax payable: According to: Tax payable = operating income × applicable tax rate