混合销售行为、兼营行为、代购代销行为和平销行为。几种特殊经营行为是伴随着我国社会主义经济的发展和实行以增值税为核心,营业税、消费税互相协调配套的流转税制而出现的。本文注重理论联系实际,采用对比分析和实证分析的方法,按照提出问题、分析问题和解决问题的逻辑顺序展开,对规范我国在几种特殊经营行为的税务处理上有现实的指导意义,还提出了一些完善我国目前流转税税制的建议。 Mixed sales behavior, 兼营 behavior, purchasing agency sales and marketing activities. Several kinds of special business behaviors came along with the development of the socialist economy in our country and the implementation of the circulation tax system that is centered on the value-added tax and the business tax and consumption tax are coordinated with each other. In this paper, we focus on the relationship between theory and practice, using the method of comparative analysis and empirical analysis, in accordance with the logical order of asking questions, analyzing problems and solving problems, which has a realistic guiding significance to regulate our country’s tax treatment of several special management behaviors. Some suggestions have been made to perfect our current turnover tax system.