First, mixed sales and its tax treatment
If the sales activity involves both goods and non-VAT taxable services, it is a mixed sales activity. Mixed sales include mixed sales with value-added tax and mixed sales with business tax.
Unless there are special provisions, the mixed sales behavior of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale and retail of goods is regarded as the sale of goods, and the value-added tax is paid together with the service fee charged; The mixed sales behavior of other units and individuals is regarded as the sales of non-VAT taxable services, and the business tax is uniformly paid. In practice, taxpayers engaged in the production, wholesale or retail of goods are usually distinguished from other taxpayers by their registered main business.
Taxpayers who mainly produce equipment provide installation services while selling goods, which belongs to the mixed sales behavior of paying VAT. As a taxable service field of business tax, the post office provides postal services and sells philatelic products (such as stamps), which belongs to mixed sales with business tax. Sales of philatelic products in other industries belong to pure goods sales and should pay value-added tax. In the process of providing postal services, the post office sells philatelic products, which is essentially a part-time behavior, but the law clearly stipulates that this part-time behavior only pays business tax.
The Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Provisional Regulations on Business Tax stipulate that taxpayers should separately account for the sales of goods and the turnover of non-VAT taxable services in the following mixed sales activities, and pay VAT according to the sales of goods they sell, while the turnover of non-VAT taxable services does not pay VAT; If it is not accounted for separately, the sales of its goods shall be approved by the competent tax authorities: (1) The act of providing construction services and selling self-produced goods at the same time; (2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
After the reform of the camp, the transportation industry and some modern service industries that originally paid business tax changed to pay value-added tax. Accordingly, some original mixed sales behaviors may no longer conform to the concept of mixed sales, but more like mixed operation in the pilot system of camp reform. This has led to disputes in practice about whether this part of taxable items should be treated as mixed sales or mixed operations. According to the definition of mixed sales, mixed sales must be a mixture of VAT taxable sales and business tax taxable services. In my opinion, if a sales activity involves not only selling goods or processing, repairing and repairing services, but also taxable services in the reform of the camp, it should belong to the mixed operation in the pilot system of the reform of the camp and should be treated as mixed operation.
For example, a manufacturing enterprise sells equipment and provides transportation services. Equipment price excluding tax 1000, freight 1 17. Before the camp reform, it is treated as mixed sales, and the value-added tax payable is [1000+ 17? ( 1+ 17%)]? 17%= 187。 After the reform of the camp, tax treatment should be carried out according to mixed operation.
Second, mixed operation and tax treatment.
Mixed operation is the first concept introduced in the pilot program of camp reform and increase, which is only applicable to pilot taxpayers. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Tax Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries (Caishui [2013] No.37), mixed operation refers to the behavior of pilot taxpayers selling goods and providing processing, repair and repair services or taxable services, and adopting different tax rates or collection rates. As can be seen from the above concepts, mixed operation is only applicable to two taxable items within the scope of VAT taxation; However, mixed sales are sales activities involving both VAT taxable items and business tax taxable items. If taxpayers provide both VAT taxable items and business tax taxable items, but they are not in the unified sales behavior, it belongs to the concept of part-time operation.
It is worth noting that in the definition of mixed operation, the pilot method uses the expression of both, rather than part-time operation, to distinguish it from the part-time operation in the current value-added tax or business tax system. It includes not only selling goods, providing processing, repair and replacement services or taxable services in the same sales behavior, but also different tax rates or collection rates for selling goods, providing processing, repair and replacement services or taxable services.
Taxpayers engaged in mixed operations shall separately account for sales at different tax rates or collection rates. If the sales volume is not accounted separately, the tax rate or collection rate shall be calculated according to the following methods, whichever is higher:
(1) If the tax rates are different for selling goods and providing processing, repair and replacement services or taxable services, the higher tax rate shall apply.
(2) If there is a difference in the collection rate between selling goods and providing processing, repair and replacement services or taxable services, the higher collection rate shall prevail.
(3) If there are different tax rates and rates for selling goods and providing processing, repair and replacement services or taxable services, the higher tax rate shall apply.
After the VAT reform, the applicable VAT rates include 17%, 13%, 1 1%, 6% and zero tax rate, and the collection rates are mainly 6%, 4% and 3%. Taxpayers in the pilot reform of the camp have the above-mentioned VAT taxable items with different tax rates or collection rates, but if the above-mentioned items are not accounted for separately, they shall be collected according to the highest tax rate or collection rate applicable to the taxable items they actually operate.
Taking the above-mentioned production enterprises selling equipment and providing transportation services as an example, the behavior of selling equipment and providing transportation services after the reform of the camp belongs to the taxable behavior of VAT. The VAT rate for equipment sales is 17%, and the VAT rate for transportation services is 1 1%. If the enterprise is a pilot taxpayer and can calculate the sales of equipment and the turnover of transportation services respectively, the payable VAT is 1000? 17%+ 1 17? ( 1+ 1 1%)]? 1 1%? 18 1.6; If the sales equipment and transportation services are not accounted separately, the value-added tax will be levied uniformly at the rate of 17%, and the value-added tax payable will be 1000? 17%+ 1 17? ( 1+ 17%)]? 17%= 187。
Third, run concurrently and its tax treatment
According to the relevant provisions of the current pilot system of value-added tax, business tax and camp reform, part-time operation can be divided into the following three categories:
(1) concurrently operates business tax taxable items and value-added tax taxable items. Taxpayers who concurrently engage in business tax taxable services and value-added tax taxable services, such as goods sales, processing, repair and replacement services or value-added tax taxable services, should separately calculate the turnover of business tax taxable activities and the sales of value-added tax taxable activities, and pay business tax or value-added tax respectively; If they are not accounted for separately, the turnover of taxable activities shall be approved by the competent tax authorities.
(2) Non-pilot VAT taxpayers engaged in goods with different VAT rates or processing, repair and replacement services shall separately account for the sales of goods with different VAT rates or taxable services; If the sales volume is not accounted for separately, a higher tax rate shall apply.
(3) do tax reduction and exemption projects. Taxpayers engaged in tax exemption or reduction projects shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.
General VAT taxpayers engaged in simple taxation, non-VAT taxable services and VAT tax exemption items cannot divide the input tax that cannot be deducted. Non-deductible input tax is calculated according to the following formula:
Non-deductible input tax = all input taxes that cannot be divided in the current period? (Sales of taxable items under the current simple taxation method+turnover of non-VAT taxable services+sales of VAT-exempt items)? (Total sales in this period+total turnover in this period)
The concurrent business of mixed sales and mixed operation discussed in this paper refers to the above-mentioned first concurrent business, that is, taxpayers not only sell goods or provide VAT taxable services or taxable services, but also provide business tax taxable services, but the sales of goods, the provision of VAT taxable services or business tax taxable services do not occur at the same time in the same buyer, and the business tax taxable services engaged in are not directly related to or subordinate to a certain sales of goods, processing, repair and replacement services or VAT taxable services. VAT taxable items and business tax taxable items do not occur in the same behavior, which is the biggest difference between concurrent sale and mixed sale. The essential difference between part-time operation and mixed operation is that part-time operation is engaged in both VAT taxable behavior and business tax taxable behavior, while mixed operation must be to increase business tax, sell goods, provide processing, repair and replacement services or taxable services for pilot taxpayers (excluding VAT taxable behavior and business tax taxable behavior).