价外费用，是指价外向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金(延期付款利息)、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。
价外费用 » Other charges 我想参加Sat以申请美国大学 » I want to join the Sat in order to apply for United States University 一切准备好了的时候医生...
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... 价外费用 » Cost Price 算法的编码 » Encoding of the algorithm 成分清单 » Ingredient detailed list ...
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句子 » Sentence 价外费用 » Price external costs 代理人地址：苏州市吴中区文曲路189号 » Agent address: wuzhong district, Suzhou city, Wen Qu road 189th ..
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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.
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