试题与答案

下列项目中，应当计入销售额的是（）。 A.违约金 B.销项税额 C.政府性基金 D.

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题型：多项选择题

题目：

下列项目中，应当计入销售额的是（）。

A.违约金

B.销项税额

C.政府性基金

D.包装物租金

E.代收代缴的消费税

答案：

参考答案：A, D

解析：

价外费用不包括：

①向购买方收取的销项税额；

②受托加工应征消费税的消费品所代收代缴的消费税；

③同时符合承运部门将运费发票开具给购买方和纳税人将该项发票转交给购买方两个条件的代垫运费；

④代为收取的符合有关条件的政府性基金或者行政事业性收费。

考点：资产评估师税收法律制度税收法律制度题库
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