Details are as follows:
1, the tax payment behavior is different, the essence of mixed sales is a tax payment behavior, and the essence of concurrent operation behavior is multiple taxable behaviors;
2. The principles of tax treatment are different. The principle of mixed sales tax treatment is to divide the tax items of value-added tax according to the nature of the main project of the enterprise, and the sales of taxable activities with different tax rates or collection rates should be consolidated separately, so as to calculate the corresponding value-added tax payable.
Taxpayers concurrently sell goods, labor services, services, intangible assets or real estate. Running concurrently is different from mixed marketing. There is a causal relationship and internal relationship between the goods and services involved in mixed sales, but there is no such causal relationship and internal relationship between the sales of goods, services, intangible assets or real estate in concurrent operation, which should be regarded as two taxable behaviors. In the case of mixed sales, the taxable behavior of taxpayers means that taxpayers are engaged in the production and sale of goods at the same time or provide processing, repair and replacement services, as well as labor services. The former belongs to the scope of collection of value-added tax, while the latter belongs to the scope of collection of business tax. Mixed sales behavior means that taxpayers involve both goods and labor services in the same sales behavior. The similarity between the two is that there are two types of business projects: goods and services. The difference between them lies in: concurrent operation emphasizes that the two types of business projects objectively exist in the business process of the same taxpayer, but not necessarily in the same sales behavior; Mixed sales emphasizes that two types of business projects occur at the same time as far as a sales behavior is concerned. According to China's tax law, part-time activities should be accounted for and taxed separately. That is, if it belongs to the production and sale of goods or provides processing, repair and replacement services, it shall pay value-added tax; Business tax shall be paid for those who provide labor services. If it cannot be accounted for separately or accurately, the value-added tax shall be paid together, and the tax shall be calculated according to the value-added tax rate. Attention should be paid to separate accounting: for small-scale taxpayers of value-added tax, sales are mainly accounted for separately; For general taxpayers of value-added tax, in addition to accounting for sales separately, the input tax on goods purchased or processing, repair and replacement services used for business tax items shall be listed separately and shall not be deducted. For the input tax that has been deducted, it needs to be transferred out for calculation. The tax principle of mixed sales behavior is: only one kind of tax can be paid, and it cannot be paid separately, that is, both value-added tax and business tax can be paid. According to the provisions of the current tax law, the applicable taxes are mainly classified according to the main business, mainly industrial and commercial (referring to the production, wholesale or retail of goods), and the amount of labor services provided by them is regarded as sales of goods, and value-added tax is paid; If the service industry is the mainstay, the sales of goods shall be regarded as the provision of services and services, and the business tax shall be paid. If the service industry is the mainstay, and its single institution deals in goods and accounts separately, the amount of labor services mixed by a single institution shall be paid with the goods. When it comes to goods and services, it is emphasized that it is the same taxable behavior, because there is a causal relationship and internal relationship between selling goods and selling services.
Legal basis:
Measures for the implementation of the pilot reform of business tax to value-added tax
Article 40. If the sales behavior involves both services and goods, it is mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods shall pay value-added tax according to the goods sold; Other units and individual industrial and commercial households mixed sales behavior, should pay value-added tax according to sales services.
Units and individual industrial and commercial households engaged in commodity production, wholesale and retail mentioned in this article include units and individual industrial and commercial households mainly engaged in commodity production, wholesale, retail and sales services. Article 39 Where taxpayers concurrently engage in goods, labor services, services, intangible assets or real estate, and different tax rates or collection rates apply, the sales at different tax rates or collection rates shall be accounted for separately; If it is not accounted for separately, a higher tax rate shall apply. Article 41 Where a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If it is not accounted for separately, it shall not be reduced or exempted.