1. For mixed sales of units and individual industrial and commercial households engaged in the production, wholesale or retail of goods (including units and individual industrial and commercial households mainly engaged in the production, wholesale or retail of goods and sales services), value-added tax shall be paid according to the goods sold.

2. If other units and individual industrial and commercial households mix sales, they shall pay the value-added tax according to the sales service → If the hotel provides catering service and the guests consume snacks and drinks, the value-added tax shall be uniformly levied according to the sales catering service.