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在《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)中,混合销售的概念被重新定义,新的混合销售与过去营业税时代的混合销售本质上有无区别?混合销售中的“一项销售行为”的判断标准又是什么?如何才能更加合理?笔者与您分享自己的观点。一、混合销售营改增前后政策对比关于混合销售,我们先看看以下规定:《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增值税应税劳
In the Circular on Piloting the Pilot Reform of Business Tax into Value Added Tax (Cai Shui [2016] No. 36), the concept of hybrid sales is redefined. Is there any difference between the new hybrid sales and the mixed sales in the past sales tax period? What is the criterion for a “sales activity” in mixed sales? How can I be more reasonable? I share my point of view with you. First, the mixed sales camps before and after the policy change Compared with the mixed sales, we first take a look at the following provisions: “Value Added Tax Provisional Regulations,” the implementation of the provisions of Article V: a sales activity involving both non-value added tax and taxable services