涉农税制改革系列问答（三）徐增宏９、如何计算增值税的计税销售额？答：增值税的计税依据是销售额。销售额为纳税人销售货物或应税劳务向购买方收取的全部价款和价外费用，但不包括收取的销项税额。价外费用，是指价外向购买方收取的手续费、补贴、基金、集资费、返还利... Q3 (1) Xu Zenghong 9, How to calculate VAT sales? A: The tax basis of VAT is sales. Sales amount is the full price and extra charge for the taxpayer to sell the goods or taxable services to the buyer, but does not include the output tax amount received. Out-of-pocket expenses refer to the fees, subsidies, funds, fund-raising fees, return fees, etc., charged by the foreign buyer.