Articles, prepayments, packaging fees, packaging rent, storage fees, quality fees, transportation and handling fees and other various extra-price expenses.
But it does not include the following items. What are those?
(1) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
(2) Prepaid transportation expenses that meet the following conditions:
1. The invoice of transportation expenses of the transportation department is issued to the buyer;
2. The taxpayer transfers the invoice to the buyer. The extra-price expenses in the sales of VAT taxpayers do not include:
1, the output tax charged to the buyer;
2. Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
3. If the freight invoice of the carrier department is issued to the buyer, the taxpayer will forward the invoice to the buyer to pay for the freight. All extra expenses, no matter how their accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount. Various expenses, rents, subsidies, etc. Except the price charged by the taxpayer to the buyer for selling goods or taxable services. Including handling fees, subsidies, funds, reminders, return profits, incentive fees, liquidated damages (deferred payment interest), packaging fees, chartering, reserve fees, quality fees, transportation and handling fees, collection funds, prepaid funds and other various extra-price expenses.
Summarized as "the extra-value-added tax expenses include handling fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late fees, deferred payment of interest, compensation, collection funds, advance payment, packaging fees, packaging fees, preparation fees, quality fees, transportation and handling fees and other extra-price expenses of various nature."
According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the law also stipulates three situations that are not included in the extra-price expenses:
1, the output tax charged to the buyer.
2. Consumption tax paid by consumer goods entrusted with processing consumption tax.
3. Prepaid freight that meets the following requirements at the same time: First, the freight invoice of the carrier department is issued to the buyer; Second, the taxpayer forwards the invoice to the buyer.