欢迎扫描下方二维码关注： 混合销售是指：一项销售行为如果既 涉及服务又涉及货物。 从事货物的生产、批发或者零售的单 位和个体工商户的混合销售行为，按照销 售货物缴纳增值税;其他单位和个体工商 户的混合销售行为，按照销售服务缴纳增 值税。 注意 从事货物的生产、批发或者零售的单 位和个体工商户,包括以从事货物的生 产、批发或者零售为主,并兼营销售服 务的单位和个体工商户在内。 三、特殊情况 纳税人兼营销售货物、劳务、服务、 无形资产或者不动产，适用不同税率或者 征收率的，应当分别核算适用不同税率或 者征收率的销售额;未分别核算的，从高 适用税率。 港意 纳税人兼营免税、减税项目的,应当 分别核算免税、减税项目的销售额;未 分别核算的，不得免税、减税。 二、混合销售 来源：新疆税务 (一) 一般纳税人销售自产机器设备 的同时提供安装服务，应分别核算机器设 备和安装服务的销售额，安装服务可以按 照甲供工程选择适用简易计税方法计税。 (二) 一般纳税人销售外购机器设备 的同时提供安装服务，如果已经按照兼营 的有关规定，分别核算机器设备和安装服 务的销售额，安装服务可以按照甲供工程 来源 新疆税务 欢迎扫描下方二维码关 ...

Group 1 - The article defines used cars as vehicles that have completed registration and are traded before reaching the mandatory scrapping standard set by the state [3] - The sales of used cars require the issuance of a "Used Car Sales Unified Invoice" by the used car trading market, which serves as a necessary document for ownership transfer [4][5] - The "Used Car Sales Unified Invoice" provided to the buyer cannot be used for VAT input tax deduction; a special VAT invoice must be issued by the selling company for deduction purposes [7] Group 2 - Different VAT payment scenarios are outlined for various types of taxpayers selling used cars, including a reduced rate of 1% for small-scale taxpayers and 2% for general taxpayers under specific conditions [8] - Taxpayers engaged in used car trading can apply a simplified method to pay VAT at a rate of 0.5% [8] - The article emphasizes the importance of understanding the VAT obligations and benefits for different categories of taxpayers involved in used car sales [8]

Core Viewpoint - The article discusses the requirements for general taxpayers in China regarding the prepayment and declaration of value-added tax (VAT) when transferring real estate, highlighting different scenarios based on the acquisition date of the property [1][2][3]. Summary by Sections Prepayment and Declaration Requirements - General taxpayers must prepay VAT to the tax authority at the location of the real estate and declare taxes to the tax authority at the location of the institution [1]. - For properties acquired before April 30, 2016, the tax rate is 5% for simplified tax calculation and 9% for general tax calculation [2]. - For properties acquired after May 1, 2016, the same tax rates apply, with the requirement to deduct the original purchase price or the price at acquisition from the total price and additional costs to determine the taxable amount [3]. Tax Calculation Methods - Non-self-built properties can choose between simplified and general tax calculation methods, with the respective rates of 5% and 9% [2][3]. - Self-built properties also follow the same tax calculation methods and rates as non-self-built properties [3]. Tax Authority Interaction - Taxpayers must interact with the local tax authority for both prepayment and declaration processes, ensuring compliance with the specified tax rates and calculation methods [1][2].

欢迎扫描下方二维码关注： 来源：大连税务 供稿：庄河市税务局 编发：税宣办 来源 大连税务 欢迎扫描下方二维码关注： 感谢您的专业回答i 徽信公众号 【天津税务】 微信公众号 (0 抖音号 我们辛勤努力 ii // 盼您非常满意 扫码关注 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 混合销售行为涉及的服务和货 物,是否可以按照不同税率分 别开具发票? 项销售行为如果既涉及服务又 涉及货物,为混合销售。一项混 合销售行为的服务和货物部分不 可以按照不同税率分别开具发 聞版 从事货物的生产、批发或者零售 的单位和个体工商户的混合销售 行为,按照销售货物缴纳增值 税:其他单位和个体工商户的混 合销售行为, 按照销售服务缴纳 增值税。上述从事货物的生产、 批发或者零售的单位和个体工商 户,包括以从事货物的生产、批 发或者零售为主,并兼营销售服 务的单位和个体工商户在内。 热点向省 纳税缴费服务热线 外贸企业， 货物已经办理退税 ...

欢迎扫描下方二维码关注： 01 您好，这里是新疆12366纳税缴费服务热线，请问有什么可以帮您？ 纳税人向个人出租住房如何缴纳增值税？ 一、根据《财政部 税务总局 住房城乡建设部关于完善住房租赁有关税收政策的公告》（财政部 税务总局 住房城乡建设部公告 2021年第24号）第一条规定，住房租赁企业中的增值税一般纳税人向个人出租住房取得的全部出租收入，可以选择适用简易计税方 法，按照5%的征收率减按1.5%计算缴纳增值税，或适用一般计税方法计算缴纳增值税。住房租赁企业中的增值税小规模纳税人向个 人出租住房，按照5%的征收率减按1.5%计算缴纳增值税。 住房租赁企业向个人出租住房适用上述简易计税方法并进行预缴的，减按1.5%预征率预缴增值税。 第七条规定，本公告自2021年10月1日起执行。 二、根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件2《营业税改征增值 税试点有关事项的规定》第一条第九项第六点规定，个人出租住房，应按照5%的征收率减按1.5%计算应纳税额。 三、根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）规定 ...

Core Viewpoint - The article provides detailed guidance on tax credit evaluation and management processes, emphasizing the importance of accurate tax reporting and compliance for businesses. Group 1: Tax Credit Evaluation Process - Businesses can view their tax credit evaluation status and deduction details by switching the evaluation year in the tax credit management module [4] - To apply for a tax credit re-evaluation, businesses must click on "Apply Adjustment" and select the applicable credit matters from a confirmation box [4] - The application for re-evaluation requires businesses to choose a reason for the request and upload supporting documents through either QR code scanning or local upload [4][5] Group 2: Tax Credit Level Certification and Annual Report - To obtain a tax credit level certification, businesses should navigate to the tax credit management section and select the appropriate function menu [5] Group 3: VAT Reporting Issues - If a business encounters a prompt indicating unpaid amounts from the previous period while filling out the VAT and additional tax declaration form, it may be due to incorrect entries in the form [10] - The rules specify that the "Beginning Unpaid Tax Amount" should reflect the previous period's "Ending Unpaid Tax Amount" [10] Group 4: Labor Dispatch Services Taxation - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [13] - Alternatively, businesses can opt for differential taxation, deducting wages and benefits paid to dispatched employees from the total sales amount, applying a simplified tax rate of 5% [14][17] - Small-scale taxpayers can also choose simplified taxation at a rate of 3% on the total price and additional fees for labor dispatch services [16]

Group 1 - The article provides a step-by-step guide on how to log into the individual electronic tax bureau and submit tax declarations for individual business operators [1][2]. - It details the process of correcting previously submitted tax declarations, including selecting the tax period and modifying the profit information [4][6]. - The article emphasizes the importance of ensuring that any corrections made to past declarations are followed by the necessary adjustments to subsequent tax filings for the same year [6][8]. Group 2 - It explains the different VAT rates applicable to landscaping services, specifically that services related to planting should be taxed at 9%, while maintenance services should be taxed at 6% [14][15]. - The article clarifies that if a contract includes both types of services, the amounts must be separately stated to apply the correct tax rates; otherwise, the higher rate of 9% will apply [15]. - It discusses the VAT tax incentives for second-hand car dealers, stating that they can benefit from a reduced VAT rate of 0.5% under certain conditions [17][18].

Group 1 - The article provides a guide for residents of Ningbo City on how to pay for the 2026 Urban and Rural Residents' Medical Insurance and obtain payment receipts through the electronic tax bureau [1][2][3] - Users can access the electronic tax bureau via a mobile app or web browser, log in, and navigate to the social security fee payment section to print their payment receipts [2][3][4] - The process includes filling in payment dates, selecting options for printing receipts for relatives, and confirming payment information before generating the electronic payment certificate [4][5] Group 2 - The article emphasizes the importance of using the electronic tax bureau for quick and efficient access to payment records and receipts, which can be saved or printed for personal records [2][3][4] - It outlines the steps for both individual and relative payment receipt printing, ensuring users understand the necessary information required for each scenario [5][4] - The article serves as a practical resource for residents to navigate the medical insurance payment process effectively [1][2]

Group 1 - The article discusses the VAT payment process for landlords who receive annual rent in advance, outlining three different scenarios based on the type of taxpayer [2][5][4]. - For small-scale taxpayers, VAT must be declared and paid in full during the month following the receipt of payment or the end of the quarter [2][5]. - Other individuals can average the rental income over the lease period, and if the monthly rental income does not exceed 100,000 yuan, they are exempt from VAT [4][7]. Group 2 - Individual businesses must also declare and pay VAT in full during the specified reporting period when receiving annual rent in advance [5][7]. - The tax obligation for landlords providing rental services occurs on the day the advance payment is received [3][6]. - Individual businesses do not qualify for the same tax exemption as other individuals, as they are not classified under the "other individuals" category [7]. Group 3 - The article references specific regulations and guidelines that govern VAT payments, including the "Interim Regulations on Value-Added Tax" and notices from the Ministry of Finance and the State Administration of Taxation [9].

Group 1 - The article discusses the taxation policies related to the sale of takeaway food by catering enterprises, stating that they should pay value-added tax (VAT) as per the provision of catering services [5][8] - It clarifies that only food products that the catering enterprise has participated in the production and processing of are considered takeaway food for VAT purposes [5] - For beverages and agricultural products sold alongside takeaway food without further processing, VAT should be calculated based on the applicable tax rate for those goods [5][8] Group 2 - The article addresses whether franchise fees obtained from chain franchising are subject to VAT, indicating that such fees should be taxed as "other equity intangible assets" [6][7] - It references the relevant policy document that outlines the taxation framework for services and intangible assets [7] Group 3 - It explains that general VAT taxpayers in the catering industry can deduct input tax when purchasing self-produced agricultural products from agricultural producers, using invoices approved by tax authorities [8] - The article cites the policy document that provides guidance on the management of VAT pilot programs [9] Group 4 - The article outlines changes in the vehicle purchase tax for new energy vehicles (NEVs) for the years 2026-2027, highlighting a shift from exemption to a 50% reduction in tax [17][18] - It specifies that the maximum tax reduction per vehicle will be capped at 30,000 yuan for 2026 and 15,000 yuan for 2027 [18][19] - The article emphasizes the importance of the purchase date as determined by the issuance date of valid documents such as sales invoices or customs payment receipts [19] Group 5 - It details the technical requirements for NEVs, including energy consumption limits for pure electric vehicles and fuel consumption limits for plug-in hybrid vehicles [27][31] - The article notes that vehicles listed in the tax exemption directory must meet these technical requirements to qualify for tax reductions starting January 1, 2026 [35][36]