价外费用根据《增值税暂行条例实施细则》的规定，是指在销售货物或者提供应税劳务时，除按正常销售价格收取的价款以外，另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、包装费、包装物租金、猖啻资、优质资、运输装卸费、代收代垫款项及 According to the “Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax”, the extra costs refer to the fees, subsidies, funds, fees and other fees charged to the purchaser in addition to the normal sales price when selling goods or providing taxable services, Set fees, return of profits, reward fees, liquidated damages, deferred payment, packaging costs, packaging rent, rampant funding, quality resources, transport handling fees, collection and payment on behalf of the advance payments and