对不动产实施营改增后,开发商赠送给客户的各类商品是否应该视同销售?提供的装修服务是否需要确认为混合销售行为?合同之内和合同之外赠送商品的涉税处理是否相同?针对上述问题,本文以案例的形式做了详细分析和解答,同时对相关问题在税收筹划方面可能存在的误区进行了剖析。 After the implementation of real estate changes in the camp, the developers are given to customers of all types of goods should be regarded as sales? Whether the need to confirm the decoration services to be identified as mixed sales? Contract within and outside the contract the same goods donated tax treatment In view of the above problems, this paper makes a detailed analysis and answer in the form of a case, and at the same time, it analyzes the possible errors in the tax planning of related issues.