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 ...

Core Viewpoint - The article discusses the importance and process of obtaining vocational skill level certificates, which are essential for various high-skill professions not listed in the National Occupational Qualification Directory [2][3]. Group 1: Certificate Overview - The vocational skill level certificate targets professions with high technical skill requirements, such as Chinese pastry chefs and passenger vehicle drivers [2]. - The certificate is issued through recognized evaluation organizations, which include both employers and social training evaluation organizations [3]. Group 2: Evaluation Institutions - Employers can conduct assessments for their employees, while social training evaluation organizations can offer evaluations to all workers [3]. - Both types of institutions provide certificates with equal validity, provided they are recognized by the human resources department [4]. Group 3: Certificate Validity - The vocational skill level certificate is valid nationwide and can be verified through the Skills Talent Evaluation Work Network [6]. - It is crucial to ensure that the evaluation institution is officially recognized to avoid scams [4]. Group 4: Professional Title Assessment - Holding a vocational skill level certificate can facilitate participation in professional title assessments for high-skilled talents in various fields [8]. - Specific qualifications and work experience are required to apply for different levels of professional titles, such as assistant, intermediate, and associate senior titles, based on the type of vocational qualification obtained [9].