附加稅又稱稅收附加，是指各地政府按一定比例隨正稅加征的稅款。附加稅並不是獨立的稅種[1]。稅收附加可以以計稅基數的數額確定比例徵收，也可以按應納稅額的一定比例徵收[2][3]。通常各地把按國家稅法規定的稅率徵收的稅款稱為正稅，而把在正稅以外徵收的稅收稱為副稅或附加稅[4]。
參考文獻
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