浅谈混合销售行为税务筹划

• 作 者: 杨富民
• 机 构: 浙江湖州职业技术学院,
• 出 处: 财会通讯(理财版)
• 发表日期: 2008年06期
• 关键词: 混合销售行为 营业税 应税项目 销售货物 销售行为 增值税应税劳务 应税行为 节税 服务客体 混合销售

混合销售行为是指一项销售行为既涉及增值税应税项目又涉及营业税应税项目的销售行为,并且这两项应税行为是直接为完成一项业务(销售货物或者提供增值税应税劳务)而发生的,两者之间是紧密相连的从属关系,是围绕一个服务客体进行的前后相接的一条龙式服务。如某企业销售货物后又负责该货物的运输业务,销售时货物涉及增值税应税项目(销售货物)缴增值税,运输货物时涉及到营业税应税项目(交通运输业)要缴营业税。这样围

Hybrid sales refers to a sales practice that involves both sales tax and sales taxable items, and these two taxable activities are done directly for the completion of a business (selling goods or providing VAT taxable services ) Occurred between the two is closely linked to the subordinate relationship around the service object is a one-stop docking service. Such as an enterprise sales of goods and then responsible for the transport of goods, sales of goods involved in VAT taxable items (sales of goods) to pay value-added tax, transportation of goods involved in the business tax taxable items (transportation) to pay business tax. This circumference