在增值税和营业税的征收管理中，混合销售行为和兼营行为的区分一直是一个政策性和实践性极强的问题。从行为的性质来看，两种行为都是典型的应税行为，所涉及的税种均属于流转税；从行为的内容来看，两种行为都涉及到两个项目，一个是要计算增值税的项目，即销售了货物或提供 In the collection and management of value-added tax and sales tax, the distinction between hybrid sales and concurrent sales has always been a matter of policy and practicality. From the nature of the behavior, the two acts are typical taxable behavior, the taxes involved are all turnover tax; from the behavior of the content, both activities involve two projects, one is to calculate the value-added tax The item is sold or provided