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混合销售行为与兼营行为是1994年税制改革时,为区分增值税与营业税的课税范围而出现的概念。由于实际情况比较复杂,这对纳税人来说,有了纳税筹划空间。
The concept of mixed sales and joint ventures emerged from the scope of taxation of value added tax and business tax in the 1994 tax reform. As the actual situation is more complicated, this taxpayers, there is tax planning space.