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价外费用是指纳税人销售货物或者提供应税劳务在价外向购买方收取的手续费、包装费、运输装卸费、代收代垫等各种性质的款项。根据《增值税暂行条例》第六条和第十三条的规定,价外费用应并入销售额计算增值税,这规定不仅适用于一般纳税人,而且也适用于小规模纳税人,但在实际执行过程中往往出现重视
Out-of-pocket expenses refer to all kinds of fees paid by the taxpayers for selling goods or providing taxable services at the prices purchased by the purchaser, such as handling fees, packaging fees, shipping and handling fees, and collection and substitution. According to the provisions of Article VI and Article 13 of the “Provisional Regulations on Value Added Tax”, the extrabudgetary cost should be incorporated into the sales volume to calculate value added tax. This provision applies not only to ordinary taxpayers but also to small-scale taxpayers. However, The actual implementation process often appear attention