一文读懂混合销售和兼营行为

Group 1 - The core concept of mixed sales involves a single sales transaction that includes both goods and services, which are closely related and dependent on each other [2][3] - Mixed sales are subject to VAT based on the main business activity, with a typical VAT rate of 13% for goods and 6% or 9% for services [3] - Key characteristics of mixed sales include a single sales transaction, a close relationship between goods and services, and typically provided by the same taxpayer to the same customer [3] Group 2 - The definition of mixed operations includes the sale of goods, processing, repair services, and the sale of services, intangible assets, and real estate, which are subject to different tax rates [4] - In mixed operations, there are multiple independent business activities with no necessary connection between them, allowing for separate accounting of revenues [4] - Tax treatment for mixed operations requires separate accounting for different tax rate items, with the higher tax rate applied if not separately accounted [4] Group 3 - A scenario example illustrates mixed sales when a store sells an air conditioning unit for 3000 yuan, including free installation, as the installation is integral to the use of the air conditioner [5] - Another scenario demonstrates mixed operations when a store independently sells air conditioners and installation services, allowing customers to choose either service separately [6] - Special provisions exist for certain sales involving construction services, where sales of goods and related services must be accounted for separately [7][8]