Mixed Sales Behavior

(1) if a sales act involves both goods and non taxable services,

(2) the mixed sale behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods shall be regarded as selling goods, and the value added tax shall be levied. The mixed sale behavior of other units and individuals shall be regarded as sales of non taxable services and no value added tax shall be levied.

(3) enterprises, enterprise units and individuals engaged in the production, wholesale or retail of goods.

To sum up, when we grasp the mixed sales behavior, we should

(1) the same sales behavior includes both sales of goods and provision of non taxable services, emphasizing the same sales behavior;

2. The sale price of goods and the provision of non taxable services is obtained from a purchaser at the same time.

3. Mixed sales only levy a tax, or impose value-added tax or business tax.

[case] A produces and sells aluminum alloy doors and windows.

In May 2005, it sold B aluminum alloy doors and windows without tax revenue of 10000 yuan. At the same time, it was responsible for its installation and earned 3000 yuan of tax free labor income.

Analysis: A company's sales of aluminum alloy doors and windows and installation business happen in the same sales behavior; the two business funds are only charged to one unit of B company; A company belongs to the enterprise engaged in the production of goods, so it only levies a tax, VAT.

It can be seen from this example that this behavior conforms to the conditions of three "one". Therefore, the act is a mixed selling behavior rather than a concurrent operation.