一、建筑业计税依据的一般规定《营业税暂行条例》第五条规定:“纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。”至于价外费用,《营业税暂行条例实施细则》第十三条作了进一步解释:“条例第五条所称价外费用,包括收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、罚息及其他各种性质的价外收费,但不包括同时符合以下条件代为收取的政府性基金或者行政事业性收费:(一)由国务院或者财政部批准设立的政府性基金,由国务院或者省级人民政府及其财政、价格主管部 First, the construction tax based on the general provisions of ”Provisional Regulations on Business Tax,“ Article V: ”The taxpayer’s turnover for the taxpayers to provide taxable services, transfer of intangible assets or sales of real property to collect the full price and extra charges. “As for the extra-cost fees,” the implementation details of the Provisional Regulations on Business Tax “Article XIII made further explanation: ” Article V of the Ordinance referred to the extra charges, including the fees charged, subsidies, funds, fund-raising fees, return of profits , Incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection, advance payment, penalty interest and other various types of over-the-counter charges, but excluding government funds that are collected on the following conditions or Administrative fees: (A) by the State Council or the Ministry of Finance approved the establishment of government funds by the State Council or the provincial people’s government and its finance, price department