按照税法规定，价外费用包括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）包装物租金、储备费、运输装卸费、代收款项、代垫款项及其他各种性质的价外费用．它的内容非常广泛，均应并入销售收入计税．而唯独代垫运费规定特殊，只要同时 According to the tax law, the out-of-pocket expenses include handling fees, subsidies, funds, return of capital-collecting fees, incentive fees, liquidated damages (deferred payment interest), rent of packing materials, reserve fees, transportation handling fees, On behalf of the money and other various types of extra-cost costs. Its content is very broad and should be incorporated into sales tax. And only on behalf of the freight forwarding special, as long as the same time