In China, extra-price fees are calculated based on the main tax, and taxpayers need to pay according to the main tax rate. However, for some special circumstances, such as the transfer or lease of real estate, extra-price fees may be separately levied at a certain percentage of tax rate.

Extra-price costs refer to indirect costs related to certain goods or services and paid by consumers, such as packaging fees, transportation fees, service fees, etc. In China, the tax bureau stipulates that the tax method for extra-price expenses is based on the main tax, that is, taxpayers need to deduct the extra-price expenses and pay the tax according to the main tax rate. Specifically, if the main tax payable is 100 yuan, which includes an extra-price fee of 10 yuan, the taxpayer needs to pay the tax based on the main tax amount of 90 yuan. It is worth noting that the tax types, tax calculation methods and tax calculation basis applicable to the main tax rate are all related to extra-price expenses. However, for some special circumstances, such as the transfer or lease of real estate, extra-price fees may be separately levied at a certain percentage of tax rate. For example, deed taxes and stamp taxes in house transactions are calculated based on the transaction value of the real estate rather than the main tax. Generally speaking, the tax rate for extra-price charges is calculated based on the main tax. Taxpayers need to pay attention to relevant regulations and pay taxes in accordance with the regulations.

How does the Chinese Taxation Bureau define the scope of extra-priced expenses? The China Taxation Bureau does not have clear legal provisions on the scope of out-of-price expenses, and generally makes judgments based on actual circumstances. In specific tax matters involving out-of-price expenses, the tax department will make determinations based on relevant laws and regulations and the actual situation. Generally speaking, only expenses that meet certain conditions and can be proven can be considered out-of-price expenses.

In China, extra-price fees are calculated based on the main tax, and taxpayers need to pay according to the main tax rate. However, for some special circumstances, such as the transfer or lease of real estate, extra-price fees may be separately levied at a certain percentage of tax rate. Taxpayers need to make careful calculations in accordance with relevant regulations to ensure that they pay taxes in accordance with the regulations and avoid risks caused by illegal tax payments.

Legal basis:

Article 8 of the "Provisional Regulations of the People's Republic of China and the State on Business Tax" does not include the actual packaging, transportation, insurance, etc. of goods or services. cost.