在日常的税收征管工作中,价外费用与平销返利比较容易混淆,为了正确界定和区分价外费用与平销返利的征税问题,笔者现将其归纳概括为“五个不同”,供征纳双方参考。一、两者概念不同《增值税暂行条例实施细则》第十二条规定,价外费用,是指价外向购买方收取的手续费、补贴、基金 In the daily work of tax collection and administration, the extra-ordinary expenses and the flat-out rebates are relatively confused. In order to correctly define and distinguish the extra-territorial expenses from the taxation of the parities and rebates, the author summarizes them as “five different” Advocate both reference. First, the two concepts are different “Value added tax Interim Regulations,” the implementation of the provisions of Article XII, the extra costs, refers to the price of foreign buyers to collect the fees, subsidies, funds