1. The tax basis of the price adjustment fund is the quarterly sales (business) income, including main business income, other business income and deemed sales income. \x0d\ Price adjustment funds belong to local expenditures, and the collection standards and calculation basis are different in different places, and there are still many places where they are not collected. \x0d\ For example, the calculation formula of payable price adjustment fund in Shanxi Province is \x0d\ payable price adjustment fund amount = (paid value-added tax+paid consumption tax+paid business tax) * collection rate \x0d\2. Price adjustment fund: refers to the special fund collected by the municipal government according to law to adjust and stabilize the prices of food, vegetables and other necessities closely related to people's lives. \x0d\ When a real estate development enterprise sells houses, the tax rate of the price adjustment fund is one thousandth of the sales amount. \ x0d \ x0d \ 3。 Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.