【涨知识】新能源汽车充换电产生的费用如何缴纳增值税？快来一起看看吧~

Core Viewpoint - The charging and swapping business of electric vehicles is classified as a mixed sale, which involves both the sale of electricity and the provision of related services, thus subjecting it to a 13% VAT rate based on the total sales amount [1][2]. Group 1: Policy Interpretation - According to the regulations, if a sales activity involves both services and goods, it is considered a mixed sale [1]. - The charging and swapping operation essentially involves the resale of electricity, which includes service fees that cannot exist independently from the sale of electricity [1]. - Therefore, the charging and swapping business should be treated as a mixed sale, and the applicable VAT rate is 13% on the total sales amount [1][2].