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现行的增值税在其适用范围上尚未扩展到社会所有经营活动，而企业在实际经济活动中往往并不一定单一经营，总要根据需要兼营或者混合经营分别对应于不同税种和不同税率的应税项目。《增值税暂行条例》对其在适用税种、税率和计算纳税上如何处理都做出了具体规定，客观上也为企
The current value-added tax has not been extended to all social activities in its scope of application. However, enterprises often do not have to operate in a single way in actual economic activities. They should always run concurrently or in a mixed operation according to their needs and correspond to different tax types and different tax rates Tax items. “Provisional Regulations on Value Added Tax” on its applicable tax, tax rates and calculated how to deal with tax have made specific provisions, objectively for the enterprise