Sales means that taxpayers sell goods, provide taxable services or services from the purchase; Or accept the full price and extra-price fees charged by taxable labor service providers or service providers, but not including the output tax charged to the buyer and the government funds or administrative fees charged on its behalf.

Out-of-price expenses refer to various out-of-price expenses such as handling fees, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages, late payment fees, deferred payment interest, compensation, collection funds, prepaid funds, packaging fees, preparation fees, quality fees, transportation and handling fees [2]? .

The following items are not included:

(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;

The taxpayer will forward the invoice to the buyer.

(3) Government funds or administrative fees collected in the following names:

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 finance and price departments.

2. Financial bills uniformly printed by financial departments at or above the provincial level shall be issued at the time of collection;

3. The money received should be turned over to the finance in full.

(4) Insurance premium charged to the buyer when selling goods, and vehicle purchase tax and vehicle license fee paid by the buyer.

References:

Baidu encyclopedia? sell