Examples of mixed sales and concurrent sales areSmall Zhang goes shopping at the mall in front of his house and looks at one of the newest air conditioners, and the mall also offers home installation of the air conditioner. The mall provides both the act of selling the appliance and the home installation service. Regardless of whether the service is fee-basedor free, the service and the goods are related and subordinate to each other, and are categorized as a taxable sale, so it is a mixed sale.

Or Xiao Zhang, the shopping mall also shopped, air conditioning also bought, so stopped by the mall for lunch. The mall sells goods and provides catering services. Obviously, the mall provides catering services without the prerequisite of selling goods, and you can come to the mall and pay for a meal even if you don't buy anything, that is to say, the two kinds of business are facing different groups of customers.

Analysis of mixed sales

With the improvement of productivity, the economic model continues to innovate at the same time has become complex, for the two concepts of part-time behavior and mixed sales, many taxpayers are always fuzzy, and sometimes unnecessary tax risks, in order to allow you to understand the connotation of the two each, clear the difference between the two. The difference between the two is clear.

Let's clear it up through the case. Taxpayers selling goods, processing, repair and assembly services, services, intangible assets, real estate and imported goods if not occurring in the same sales behavior, is a part-time business. That is, the taxpayer operates a business in which there are two or more sales behaviors, but these two or more sales behaviors are not directly related and subordinate.

The occurrence of business is independent of each other. Only the combination of goods and services in the scope of VAT taxation may be a mixed sale, and other combinations, such as the sale of goods and the sale of real estate, do not belong to mixed sales. That is, mixed sales is a sales behavior, although both involving goods and services, but the two are directly related or subordinate to each other.