(1) If a transport enterprise transports passengers or goods out of the country and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise;
(2) If a tourism enterprise organizes a tour group to travel outside China, and other tourism enterprises take the tour group overseas, the turnover shall be the balance after deducting the travel expenses paid to the tour group enterprise.
(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.
(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.
(5) The turnover of foreign exchange, securities and non-commodity futures trading business of banks and non-bank financial institutions is the balance of the selling price minus the buying price.
(6) When a taxpayer engages in financing business, the turnover shall be the balance of the total price and other expenses charged to the lessee minus the actual cost of the leased goods undertaken by the lessor.
(seven) the turnover of the performance is the balance of all fare income or booking income MINUS the fees paid to the relevant units and brokers.
(8) For domestic tourism business, the turnover is the balance of all expenses minus the expenses for food, accommodation, transportation and tickets paid to other units for tourists.
(nine) transport enterprises engaged in combined transport business, with the actual income as the turnover.
(10) The turnover of agency industry is based on the actual remuneration charged by taxpayers to the entrusting party for agency business.
(1 1) Other circumstances specified by State Taxation Administration of The People's Republic of China.