增值税征管有新规定为有利于各级税务机关严格执行税法和纳税人正确履行纳税义务，国家税务总局就增值税的有关征管问题作出了明确规定。根据国家税务总局新近作出的规定，对增值税一般纳税人向购买方收取的价外费用和逾期包装物押金，应视为含税收入，在征税时换算成不含... There are new provisions for the collection and administration of value-added tax In order to facilitate the strict implementation of the tax laws and taxpayers’ performance of tax payment obligations by tax authorities at all levels, the State Administration of Taxation has made clear the issue concerning the collection and administration of value-added tax. According to the recent regulations of the State Administration of Taxation, extra-ordinary fees and overdue packaging deposits collected by the general VAT payer from the purchaser should be regarded as tax-inclusive income and be converted into tax-exempt ...