Based on the essence that the tax revenue according to the value of social products, the price excluding tax is only an easy tax method collected for the value-added tax, not changing the economic attribute of that, the tax is included in the price.
As a price excluding tax, value-added tax is calculated in two ways in financial evaluation. The paper analyzes these two methods in respects of the characteristics, purpose and applicability of financial evaluation before proposing the measures for the reliable and easy financial evaluation.
Although price excluding tax is implemented for current value-added tax in our country, we can't conclude that the tax is separated from price. However, some policies and regulations of duty-free products at present only take it unilaterally. Based on the essence that the tax revenue according to the value of social products, the price excluding tax is only an easy tax method collected for the value-added tax, not changing the economic ...