大多数情况下指全部价款包括附加费用。
In most case, it is the total consideration received, including additional fees and charges.
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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