Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Cai Fa Zi [1993] No.38)
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First, mixed sales behavior
Article 5 If a sales activity involves both goods and non-taxable services, it is a mixed sales activity. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and value-added tax shall be levied; The mixed sales behavior of other units and individuals is regarded as the sales of non-taxable services, and no value-added tax is levied.
Whether the taxpayer's sales behavior belongs to mixed sales behavior shall be determined by the tax collection organ of State Taxation Administration of The People's Republic of China.
The non-taxable services mentioned in the first paragraph of this article refer to services that are subject to business tax, such as transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
The enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods mentioned in the first paragraph of this article include enterprises, enterprise units and individual operators mainly engaged in the production, wholesale or retail of goods and engaged in non-taxable services.
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If providing construction and installation works and selling goods are mixed sales, business tax should be levied.
Second, run concurrently
Article 6 Taxpayers engaged in non-taxable services shall separately account for the sales of goods or taxable services and non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, its non-taxable services shall be subject to VAT together with the goods or taxable services.
Whether non-taxable services run by taxpayers should be subject to value-added tax together shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China.