Comprehensive funds are cooperative enterprises with concentrated investors. Management companies, such as banks or insurance companies, organize and manage such partnerships. The extra expenses for obtaining management fees do not include government funds or administrative charge, which is consistent with the implementation rules of the new business tax regulations. There is a good reason not to use government funds or administrative charge as the basis of turnover tax. Government funds or administrative charge collected by enterprises belong to the nature of collection and payment. Did not profit from it, but also indirectly provided services to the government. Regardless of whether the government has repaid the labor collected by the enterprise, it is at least unreasonable to use the above expenses as the basis for calculating the turnover tax. China is a country of propriety and righteousness. How can it be the "son of Zhongshan Wolf"? According to the third paragraph of Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, government funds or administrative fees collected on behalf of the following situations are not out-of-price expenditures: 1, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or provincial people's governments and their financial price departments. 2, collect financial bills printed by the financial department at or above the provincial level. All the money received should be turned over to the finance.