涉农税制改革系列问答（八）徐增宏２７、如何计算营业税的计税营业额？答：营业税的计税营业额，是营业税的计税依据。它是指提供应税劳务的营业额、转让无形资产的转让额或销售不动产的销售额，统称为营业额。它是纳税人向对方收取的全部价款和价外费用。所称“价外费用... Q & A on the Reform of Peasants’ Tax System (8) Xu Zenghong 27. How to calculate the tax turnover of business tax? A: The tax turnover of business tax, business tax tax basis. It refers to the provision of taxable services turnover, transfer of intangible assets transferred or sales of real estate sales, collectively referred to as turnover. It is the taxpayer to collect the full price and extra charges. The so-called "off-price costs ...