According to the above provisions, taxpayers should pay VAT and issue separate VAT invoices for all kinds of out-of-price charges (including discount charges, port charges, port fees and insurance premiums) charged from the buyers for selling goods and providing taxable services.
For those who charge extra-price fees for selling goods or taxable services (referring to extra-price fees other than VAT), if the price and extra-price fees need to be filled in separately, they can fill in the total number of price and fees in the "unit price" column of the special invoice, and attach a list of extra-price fees to the buyer. However, if the out-of-price expenses belong to the consumption tax collected and remitted according to the regulations, the total amount should not include this out-of-price expense, and an ordinary invoice should be issued separately.
The list of out-of-price expenses shall fill in the name of the buyer and seller's unit, the name of the goods or services charged with out-of-price expenses, the unit of measurement, the quantity, the item name of out-of-price expenses, the unit charge standard and the amount of out-of-price expenses (the unit charge standard multiplied by the quantity), and affix the special seal for finance or invoice of the seller. The buyer shall request the list of out-of-price expenses in duplicate, which shall be attached to the invoice copy and the deduction copy respectively.