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在增值税日常稽查中,对纳税人发生混合销售行为应当征收增值税,还是征收营业税,是一项政策性强,很难把握的业务问题。《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。从事货物生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,应当征收增值税;其他单位和个人的混合销售行为,视为销售非应税劳务,不征收增值税。”此项规定对混合销售行为的征税作了原则性界定,但在实际操作中,由于纳税人经营情况复杂,税务稽查和管理人员在理解和认定上往往出现不同的结果,容易造成少征或多征税款。那么,如何准确划分混合销售行为适用的税种呢?笔者认为:
In the daily inspection of value-added tax, it is a policy issue that is difficult to grasp due to the fact that VAT should be levied on taxpayers for mixed sales or whether business tax is levied. Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value Added Tax states: “A sales activity is a mixed sales practice involving both goods and non-taxable services. Enterprises engaging in the manufacture, wholesale or retail of goods, The mixed sales activities of units and self-employed operators shall be treated as sales of goods and shall be subject to value-added tax. The mixed sales activities of other units and individuals shall be treated as sales of non-taxable services and shall not be subject to value-added tax. ”" However, in practice, due to the complicated operation of taxpayers, tax inspectors and managers often have different understandings and certifications, resulting in low or excessive tax. So, how to accurately classify the sales tax for mixed sales it? I think: