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在营业税征收过程中,许多交通运输企业认为其代其他部门收取的客、货运基金(附加费)、保险费等费用不构成本企业的营业额,从而不应该并人营业额计算缴纳营业税, 《营业税暂行条例》第五条及《营业税暂行条例实施细则》第十条明确规定“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。价外费用包括向对方收取的手续费、基金、集资费、代收款项、代垫款项及其他各种性质的价外费用。凡价外费用,无论会计制度规定如何核算,均
In the course of business tax collection, many transportation enterprises consider that the fees they charge on behalf of other departments such as passenger and freight funds (surcharges) and insurance premiums do not constitute the turnover of the enterprise and should not be calculated and paid on the basis of business turnover. “ Article 5 of the Provisional Regulations on Business Taxes and Article 10 of the Detailed Rules for the Implementation of Provisional Regulations on Sales Tax clearly stipulate that ”the turnover of a taxpayer shall be the sum of the price and the extra charge charged to the other party by the taxpayer for the provision of taxable services, transfer of intangible assets or sale of immovable property The out-of-pocket expenses include the fees charged to the other party, funds, fund-raising fees, collections, advance payments and other various types of extrabudgetary costs. Where the extra costs, regardless of the accounting system provides for accounting, are