税务局:多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received, including additional fees and charges.
其他价外费用,无论是否属于纳税人的收入,均应并入销售额计算征税。
All other charges, regardless of whether or not they are income of the taxpayer, shall be included in the sales amount in computing the tax payable.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用,但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
除了楼价外,我还需要付其他的费用和税项吗?
What are other fees, charges, and taxes I'll incur on top of the price?
除了楼价外,我还需要付其他的费用和税项吗?
What are other fees, charges, and taxes I'll incur on top of the price?
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