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按照税法规定,混合销售应视纳税人身份,分别适用不同的税收政策。混合销售在核算过程中,有的只需缴纳增值税;有的只需缴纳营业税;有的要分别缴纳增值税和营业税。一、混合销售一般规定的税务处理一项销售行为如果既涉及货物又涉及非增值税应税劳务,为混合销售行为。除《增值税暂行条例实施细则》第六条和《营业税暂行条例实施细则》第七条规定外,从事货物的生产、批发或者零售的企业、企业性单位和个体工商户的混合销售行为,视为销售货物,应当缴
In accordance with the tax law, mixed sales should be taxpayers identity, respectively, apply different tax policies. Mixed sales in the accounting process, and some simply pay VAT; some only pay sales tax; and some have to pay value-added tax and sales tax respectively. First, the mixed sales General provisions of the tax treatment A sales behavior if it involves both goods and non-VAT taxable services for the mixed sales. Except for Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax and Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax, the mixed sales practices of enterprises, enterprises and individual industrial and commercial households engaged in the production, wholesale or retail of goods, For the sale of goods, should be paid