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《中华人民共和国营业税暂行条例》第五条规定：“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向对方收取的全部价款和价外费用”。《中华人民共和国营业税暂行条例实施细则》第十四条规定：“条例第五条所称价外费用，包括向对方收取的手续费、基金、集
Article 5 of the Provisional Regulations of the PRC on Business Tax stipulates: “The turnover of a taxpayer shall be the total price and the extra charge to be collected from the other party by the taxpayer for the provision of taxable services, transfer of intangible assets or sale of immovable property.” Article 14 of the Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China stipulates: "The extra charges as mentioned in Article 5 of the Regulations include fees and funds collected from each other,