价外费用

本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。

The " sales amount " as stipulated in article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer .

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine , VAT tax based on the architectural engineering settlement income , namely to construction shall be the total price and other charges . Fourth , the input tax .

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 .