本文结合实例,为涉及“混合销售”的建安业提供几种不同的税收方案,通过比较可以得出,以分立公司同时“甲供材”的模式有利于企业减负。案例:甲公司从事玻璃幕墙生产加工及安装。甲公司与乙公司经协商达成一致:由甲公司为乙公司定制一批玻璃幕墙,并由甲公司负责安装,总价款1000万元(含税)。甲公司购买幕墙的有关材料价款约468 Based on the examples, this paper provides several different tax solutions for Jian’an industry involved in “mixed sales.” By comparison, it can be concluded that the mode of separating the company from the “A supply of materials” is conducive to reducing the burden on enterprises. Case: A company engaged in glass curtain wall production, processing and installation. Company A and Company B reached an agreement after consultation: Company A customizes a batch of glass curtain walls for Company B and Company A is responsible for the installation. The total price is 10 million yuan (tax included). A company to buy curtain wall related materials price of about 468