1. What is mixed sales?

Answer: According to Article 40 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax", if a sales activity involves both services and goods, it is a mixed sale.

2. What does the VAT deduction certificate include?

Answer: According to the 26th provision of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax", VAT deduction vouchers refer to special VAT invoices, special customs import VAT payment documents, and purchases of agricultural products. Invoices, agricultural product sales invoices and tax payment vouchers.

3. Does the wet leasing business of air transportation belong to air transportation services?

Answer: The "Notes on Sales Services, Intangible Assets, and Real Estate" clearly state that the wet lease business of air transportation belongs to air transportation services. Wet leasing business refers to an air transport company leasing an aircraft equipped with a crew to others for a certain period of time. During the lease period, the aircraft is at the lessee's disposal. Regardless of whether it is operated or not, the lease fee is charged to the lessee according to a certain standard, and the fixed expenses incurred are All services are undertaken by the lessee.

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