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根据《中华人民共和国增值税暂行条例实施细则》第五条规定:“一项销售行为如果既涉及货物又涉及非应税劳务,为混合销售行为。从事货物的生产、批发和零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,应当证收增值税”。财政部、国家税务总局关于增值税、营业税若干政策规定的通知的第四点第(二)项中还明确规定:“从事运输业务的单位与个人,发生销售货物并负责运输所售货物的混合销售行为,征收增值税。”
According to Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax: “A company that engages in the production, wholesale and retail of goods if it involves both goods and non-taxable services, The mixed sales activities of enterprises and self-employed persons shall be regarded as sales of goods and value-added tax shall be obtained. ” Article 4 (2) of the Circular of the Ministry of Finance and the State Administration of Taxation on Several Policies Relating to Value-added Taxes and Business Sales Taxes also clearly stipulates: “Units and individuals engaged in the transportation business shall be responsible for the sales of goods and for the carriage of the goods sold Mixed sales activities, the collection of value-added tax. ”