Mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods are regarded as sales of goods, and value-added tax is levied; The mixed sales behavior of other units and individuals is regarded as selling non-VAT taxable services, and VAT is not paid.

(2) Tax treatment of non-VAT taxable services.

Taxpayers engaged in non-VAT taxable items shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; The sale of goods or taxable services that have not been accounted for separately shall be approved by the competent tax authorities.