“混合销售”业务存在于纳税人的日常交易中,在营改增试点前,主要争议在于“混合销售”业务是缴纳增值税还是缴纳营业税?2016年5月1日,随着营改增全面推开,这种争议演化为“适用税率高低之争”。一、“混合销售”概念的演变营改增前的相关政策规定见《增值税暂行条例实施细则》第五条:一项销售行为如果既涉及货物又涉及非增值税应税劳务,为混合销售行为。营改增后的相关政策规定见《关于全面推开营业税改征增值税试 “Mixed sales ” business exists in the daily transactions of taxpayers, the main controversy in the reform before the camp, “mixed sales ” business is to pay VAT or pay sales tax? May 1, 2016, with the The overall increase in the reform of camps has been pushed forward. This kind of dispute has evolved into a dispute over the level of applicable tax rates. I. The Evolution of the Concept of “Mixed Sales” The relevant policies and regulations pre-VAT reform see Article V of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax: If a sales activity involves both goods and non-VAT taxable services, Mixed sales behavior. Relevant policies and regulations after the increase in the number of battalions are set out in the "Report on the Full Opening of the Business Tax for the Valuation of Value Added Tax