根据《条例》及其实施细则的规定，纳税人销售货物或应税劳务向购买方收取的价外费用都应并入销售额征收增值税（消费税略，下同）。所谓“价外费用”，《实施细则》的解释是，指向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金（延期付款利息）、包装费 According to “Regulations” and its implementing rules, taxpayers selling goods or taxable services collected from the purchaser shall include the extra costs of sales tax (consumption tax strategy, the same below). The so-called “out-of-pocket expenses” and “implementation details” are interpreted as the fees, subsidies, funds, fund-raising fees, return profits, incentive payments, liquidated damages (deferred payment interest)