混合销售是节税筹划的重点之一。虽然很多人都把矛头对准它,但有些案例是作者依据国家的某条税收政策闭门编造出来的,严重脱离实践,并且有误导作用。以下是笔者做过的一个已经实施的针对混合销售的节税方案。先来看看相关政策。增值税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,为混合销售行为。……从事货物的生产、批发或者零售的 Mixed sales tax planning is one of the priorities. Although many people are targeting it, there are some cases in which the author was made behind closed doors in accordance with one of the country’s tax policies, seriously out of practice and misleading. The following is an author has done for the mixed sales tax savings program has been implemented. First look at the relevant policies. Article V of the Detailed Implementation Rules for Value Added Tax states that a sales activity is a mixed sales operation involving both goods and non-VAT taxable services. ... engaged in the production of goods, wholesale or retail