Various fees, rents, subsidies, etc. other than the price collected by taxpayers from buyers when selling goods or taxable services.

Including handling fees, subsidies, funds, fund-raising fees, returned profits, incentive fees, liquidated damages (delayed payment interest), packaging fees, packaging rentals, reserve fees, quality fees, transportation and loading and unloading fees, collections, advances, and

Other extra-price expenses of various natures The "Implementation Rules of the Interim Regulations on Value-Added Tax" also stipulates three situations that do not include extra-price expenses: 1. Output tax charged to the buyer.

2. Consumption tax paid on behalf of the entrusted processing of consumer goods subject to consumption tax.

3. Advance freight charges that meet the following regulations: First, the freight invoice from the shipping department is issued to the buyer; second, the taxpayer transfers the invoice to the buyer. The extra-price fee for consumption tax refers to the price.

Handling fees, subsidies, funds, fund-raising fees, return profits, incentive fees, liquidated damages, late payment fees, deferred payment interest, compensation, collection fees, advances, packaging fees, packaging rentals, and reserve fees collected from external buyers.

, quality fees, transportation and handling fees and other extra-price charges of various natures.

However, the following items are not included: 1. Advance transportation expenses that meet the following conditions at the same time: 1. The transportation department’s transportation expense invoice is issued to the purchaser; 2. The taxpayer transfers the invoice to the purchaser.

2. Governmental funds or administrative fees collected on behalf of others that meet the following conditions: 1. Governmental funds established with the approval of the State Council or the Ministry of Finance, administrative funds established with the approval of the State Council or the provincial people's government and its finance and price authorities

Institutional charges; 2. When collecting, a fiscal note printed by the fiscal department at or above the provincial level shall be issued; 3. All the money collected shall be turned over to the finance department.