在营改增试点运行过程中,各方陆续反映了一些政策执行中出现的操作问题有待统一和明确。为此,税务总局制定了《国家税务总局关于进一步明确营改增有关征管问题的公告》,明确了十个方面的问题:一是纳税人销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务,明确不属于混合销售,应分别核算货物和建筑服务的销售额,分别适用不同的税率或者征收率。 During the process of operating the reform camps and increasing the number of pilots, all parties gradually reflected the operational problems that emerged during the implementation of some of the policies to be unified and clarified. To this end, the State Administration of Taxation formulated the “Notice of the State Administration of Taxation on Further clarifying the Issue of Tax Collection and Management Increasing the Tax Collection and Management of Taxes,” which clearly identified ten issues: First, taxpayers’ sales activities of houses, machinery and equipment, steel structures and other self-produced The goods at the same time provide construction, installation services, clearly not part of the mixed sales should be separately accounting for sales of goods and construction services, respectively, for different tax rates or levied.