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增值税和营业税是两个不同的税务种类,其征收的范围分别是销售性质的活动和服务性质的活动。但是当前在很多企业的经营管理活动中可能既存在销售活动,也涉及服务性质的活动,对于企业,是缴纳增值税还是营业税存在困惑。为了解决如何征税,税务局提出了“混合销售”这一概念,规定企业一项活动中既涉及销售,也涉及服务的时候,可以被判定为混合销售行为,并且按照混合销售行为缴纳相应的税务。2016年,营改增政策在全国范围内开始施行,并且取得了不错的成效。营改增的实施,在很大程度上减少了企业重复纳税的现象,也在一定程度上减轻了企业的税负。但是,在新的政策条件下,之前的混合销售行为应该如何界定及其税务应该如何处理,成为相关部门亟须解决的问题。本文将结合已有的研究文献,对营改增政策下企业混合销售行为的判定以及混合销售行为的税务处理进行探讨。
Value-added tax and business tax are two different types of tax, the scope of their collection are the nature of sales and service-type activities. However, in many enterprises, there may exist both sales activities and service-oriented activities in the operation and management activities of many enterprises. It is confused whether the enterprises pay VAT or sales tax. In order to solve the problem of taxation, the Inland Revenue Department proposed the concept of “mixed sales”, which stipulates that an enterprise may be judged as a mixed sales behavior when it involves both sales and services. The corresponding tax. In 2016, the policy of increasing camps was implemented nationwide and achieved good results. The implementation of VAT reform has greatly reduced the phenomenon of double taxation of enterprises and also reduced the tax burden on enterprises to a certain extent. However, under the new policy conditions, how to define the previous hybrid sales and how their tax should be handled has become an issue that the relevant departments urgently need to solve. This article will combine the existing research literature, to determine the business mixed sales decision under the policy of the VAT reform and the tax treatment of the mixed sales behavior.