附加税又称税收附加，是指各地政府按一定比例随正税加征的税款。附加税并不是独立的税种[1]。税收附加可以以计税基数的数额确定比例征收，也可以按应纳税额的一定比例征收[2][3]。通常各地把按国家税法规定的税率征收的税款称为正税，而把在正税以外征收的税收称为副税或附加税[4]。
参考文献
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