增值税、营业税与消费税的区别与联系是什么？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	增值税、营业税与消费税的区别与联系是什么？？
释义	增值税、营业税与消费税的区别与联系是什么？？相同:都是流转税,即对商品流转额征收的税；区别：一：征税范围不同,增值税是针对销售货物和提供加工修理劳务征税。二：营业税是交通运输,建筑业,文化娱乐业,服务业,邮政电信业,出售不动产,转让无形资产等征税。三：消费税是针对特定消费品,在增值税之外再加征的一道税。一般而言,征消费税的都要征增值税,征增值税的不会再征营业税，与体格的关系不同,营业税和消费税是价内税,增值税是价外税。这样解释好理解吗？该内容由杨振军律师和律说律答共创回答
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