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与《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税〔2013〕106号)相比,《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)新增关于“混合销售”的内容,其“混合”的内涵也有了质的变化。一、混合销售的演变《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务,
Compared with the Circular of the Ministry of Finance and the State Administration of Taxation on Integrating Railway Transport and Postal Industry into the Pilot Project of Changing Business Tax into Value-added Tax (Cai Shui [2013] No. 106), the “State Administration of Taxation of the Ministry of Finance, Pilot’s Notice ”(Cai Shui [2016] No. 36, hereinafter referred to as“ No. 36 ”) added“ mixed sales ”content, its “ mixed ”connotation has also been a qualitative change. First, the evolution of mixed sales “Value added tax Interim Regulations,” the implementation of the provisions of Article V, a sales behavior if it involves both goods and non-VAT taxable services,