1. According to Article 5 of the Provisional Regulations of the People's Republic of China on Business Tax, the turnover of taxpayers provides taxpayers with taxable services, transfers intangible assets or sells real estate, and all the prices and other expenses.

2. According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the out-of-price expenses mentioned in Item 5 of Article 13 of the Regulations include fees collected, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, fund-raising, advance payment, penalty interest and other out-of-price expenses of various nature, but it does not include those that meet the following conditions.

(a) government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its finance and price departments;

(2) Issuing financial bills printed by financial departments at or above the provincial level at the time of collection;

(3) All the money received should be turned over to finance.