1, the difference between mixed sales and part-time sales:

(1) The tax payment behavior is different. The essence of mixed sales is a tax behavior; The essence of part-time business behavior is a number of taxable behaviors;

(2) The principles of tax treatment are different. The principle of mixed sales tax treatment is to divide the VAT tax items according to the nature of the main items of the enterprise; The sales of taxable activities with different tax rates or collection rates should be accounted for separately, so as to calculate the corresponding VAT payable;

(three) mixed sales refers to the sales behavior of selling both goods and services;

(4) Part-time taxpayers are engaged in selling goods and services.

2. Legal basis: Article 12 of the Company Law of People's Republic of China (PRC).

Scope of business The scope of business of the company shall be stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change.

Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law.

2. What are the tax treatment methods for mixed sales?

The tax treatment method of mixed sales behavior is as follows:

1. If a sales activity involves both VAT taxable services and non-VAT taxable services, it is a mixed sales activity;

2. If a sales behavior involves both taxable services and goods, it is a mixed sales behavior;

3. Taxpayers who sell self-produced goods and provide construction services at the same time shall separately account for the sales of self-produced goods and the turnover of construction services. Sales of self-produced goods need to pay VAT, while the turnover of construction services does not need to pay VAT.