欢迎扫描下方二维码关注： | 1 只有一项销售行为 | | | --- | --- | | 2 | 销售货物和提供服务之间存在紧密联系 | | 3 - | 通常由同一个纳税人向同一个客户提供 | | 典型案例 | | 2 打印机公司销售打印机并负责安装调试 税务处理 按照纳税人主营业务统一缴纳增值税: 主业是销售货物 主业是提供服务 按销售货物缴纳 按提供服务缴纳 增值税 增值税 (通常13%) (通常6%或9%) 二、什么是兼营行为? ▶ 定义 纳税人在经营中,既包括销售货物和加工修 理修配劳务,又包括销售服务、无形资产和不动 产的行为，适用不同税率或征收率，属于兼营行 为。 政策贴士 酒店同时提供住宿服务（服务）和商品销 1 售(货物) 超市既销售商品（货物）又提供餐饮服务 ② (服务) 3 汽车4S店既卖车又提供维修服务 客户对象 一定是同一客户 可以是不同 四、情景案例 D A卖场的税务选择 【情况一】 A商场推出"空调套餐服务"，向消费者销 售一台定价3000元的空调，同时包含免费上门 安装服务。 核心判定:销售空调(货物)和提供安装服 务(服务)是同一笔交易中不可分割的环节，安 装服务是为了让空调 ...

Core Viewpoint - The article clarifies the differences between "mixed sales" and "concurrent operations" in the context of VAT declaration, emphasizing the need for separate accounting based on applicable tax rates or collection rates. Group 1: Concurrent Operations - Concurrent operations refer to activities that involve the sale of goods, processing, repair services, and the sale of services, intangible assets, and real estate, which are subject to different tax rates or collection rates [1]. - Taxpayers engaged in concurrent operations must separately account for sales amounts subject to different tax rates or collection rates; if not, the higher tax rate will apply [2]. - Taxpayers involved in exempt or reduced tax projects must also separately account for the sales amounts of these projects; failure to do so will disallow exemptions or reductions [3]. Group 2: Mixed Sales - Mixed sales involve a sales activity that includes both services and goods [4]. - Units and individual businesses engaged in the production, wholesale, or retail of goods must pay VAT based on the sale of goods; other units and individual businesses must pay VAT based on the sale of services [5]. Group 3: Special Circumstances - In the case where a general taxpayer sells self-produced machinery while providing installation services, they must separately account for the sales amounts of machinery and installation services, with the latter eligible for simplified tax methods [6]. - If a general taxpayer sells purchased machinery while providing installation services and has already accounted for them separately, the installation services can also be taxed using simplified methods [7]. - Taxpayers providing maintenance services for machinery after installation must pay VAT according to "other modern services" [8]. - When a taxpayer sells self-produced goods like activity board houses or machinery while providing construction and installation services, this does not fall under the mixed sales category, and they must separately account for the sales amounts of goods and construction services, applying different tax rates or collection rates [9].