Tax treatment principles of mixed sales and part-time operation

Introduction: The essence of mixed sales is a tax payment behavior, and the essence of concurrent operation is a number of taxable behaviors. The principle of mixed sales tax treatment is to divide the value-added tax items according to the nature of the main projects of enterprises; A part-time enterprise shall separately calculate the sales of taxable activities with different tax rates or collection rates in order to calculate the corresponding value-added tax payable. The concepts of mixed marketing and part-time operation are easily confused. They are different in value-added tax treatment, and a little carelessness will lead to tax risks. Here are two examples to illustrate the difference between these two concepts. Example 1: Mr. Wang bought an air conditioner in a shopping mall and spent 10000 yuan. The mall provides door-to-door installation of air conditioning, which costs 2000 yuan. Ex. 2: Mr. Li also bought an LCD TV in this shopping mall and spent 2000 yuan. The shopping mall provides transportation service, and TV can be delivered to your door, with an additional charge of 100 yuan. For shopping malls, selling air conditioners and providing installation services at the same time belongs to mixed sales; Selling TV and providing transportation services are all part-time jobs. Mixed sales is a taxable business of value-added tax, including high tax rate and low tax rate. For example, the air conditioner seller is responsible for the installation, and the short selling is consistent with the installation of air conditioners. Part-time operation is two businesses. For example, in the second case, TV sales and transportation services are provided, and transportation services can be completely independent, but these two services are provided by a shopping mall. For part-time operation, if it can be accounted separately, the value-added tax can be calculated separately according to the delivery category and tax rate. For example, the VAT rate for selling TV sets is 13%, and the VAT rate for providing transportation services is 9%. If the accountant can't separate the part-time activities when making accounts, then the tax will be levied by one level. The essence of mixed sales is a kind of tax behavior, and the essence of concurrent operation is a number of taxable behaviors. The principle of mixed sales tax treatment is to divide the value-added tax items according to the nature of the main projects of enterprises; A part-time enterprise shall separately calculate the sales of taxable activities with different tax rates or collection rates in order to calculate the corresponding value-added tax payable. Mixed sales generally depends on what the business entity is. If it is mainly based on products, value-added tax will be paid from a high level; If it is service-oriented, the value-added tax will be paid from a low level. The air-conditioning installation in example 1 needs to calculate VAT from 13%. For another example, we look for a property company to provide maintenance services. If the spare parts used in the repair process are charged separately, the value-added tax can be calculated from 6% according to the maintenance service. Part-time activities are easier for tax planning. When signing a contract, two or more sales activities are separated and revenue is recognized separately in accounting. For mixed sales with the production, wholesale or retail of goods as the main content, the value-added tax shall be calculated at a higher tax rate. Mixed marketing cannot be confused with part-time employment, and income cannot be separately confirmed and taxed through accounting. Is there any good tax planning method for mixed sales? If an enterprise has both commodity distribution and service distribution, I suggest that the enterprise may wish to register another service company and sign sales contracts and service contracts with customers respectively.