19. 一般納稅(shui)人提供(gong)客運(yun)場站(zhan)服(fu)務(wu)，以其取得的全(quan)部(bu)價款和價外費用，扣除支付給(gei)承運(yun)方運(yun)費后的余額(e)為(wei)銷售額(e)。

20.中(zhong)(zhong)國(guo)(guo)移動(dong)通(tong)(tong)信(xin)集(ji)(ji)團公(gong)(gong)(gong)(gong)司、中(zhong)(zhong)國(guo)(guo)聯合網絡通(tong)(tong)信(xin)集(ji)(ji)團有限(xian)公(gong)(gong)(gong)(gong)司、中(zhong)(zhong)國(guo)(guo)電信(xin)集(ji)(ji)團公(gong)(gong)(gong)(gong)司及其(qi)(qi)成(cheng)員單位通(tong)(tong)過手機短信(xin)公(gong)(gong)(gong)(gong)益特服(fu)號為公(gong)(gong)(gong)(gong)益性機構接(jie)受(shou)捐(juan)款(kuan)(kuan)，以其(qi)(qi)取(qu)得(de)(de)的全部價款(kuan)(kuan)和價外費用，扣除支付給公(gong)(gong)(gong)(gong)益性機構捐(juan)款(kuan)(kuan)后的余額為銷售額。其(qi)(qi)接(jie)受(shou)的捐(juan)款(kuan)(kuan)，不得(de)(de)開具增(zeng)值稅專用發票。

21. 納(na)稅(shui)人轉讓2016年4月30日(ri)前取得的(de)土(tu)地(di)使用權，可以選擇(ze)適用簡易計(ji)(ji)稅(shui)方(fang)法，以取得的(de)全部價(jia)款和價(jia)外費用減去取得該土(tu)地(di)使用權的(de)原價(jia)后(hou)的(de)余額為銷售額，按照5%的(de)征收率(lv)計(ji)(ji)算(suan)繳納(na)增(zeng)值稅(shui)。