1. Furniture factory produces panel furniture, which is responsible for installation and belongs to mixed sales. The production of furniture belongs to VAT taxable items and should be subject to VAT.

2. The restaurant provides catering service and sells moon cakes, not mixed, but part-time. Catering is a taxable item of business tax. If catering services and moon cakes are sold and eaten on the spot, there will be no tax increase. If moon cakes are sold to the outside world, you have to pay VAT.

3. The telecommunications sector ... belongs to mixed sales, not VAT taxable items, and should pay business tax.

4. It belongs to mixed sales, and the goods sold are taxable items of value-added tax, which needs to be paid.