“递延收入”是指企业在销售商品时,除收取商品售价外,另外收取的服务费。服务费递延至提供服务的期间内确认收入。由于“递延收入”是伴随着销售商品而产生的。因此,实质上是一种混合销售行为,应该对收取的收入征收增值税。根据《增值税暂行条例》第十九条规定:“销售货物或者 “Deferred income” refers to the business in the sales of goods, in addition to charge the selling price of goods, the service fee charged separately. Deferred service fee to provide services during the confirmation period. As “deferred income” is accompanied by the sale of goods generated. Therefore, in essence, it is a kind of mixed sales activity, and VAT should be levied on the income collected. According to Article 19 of the Provisional Regulations on Value-added Tax, "Sales of goods or