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一、对混合销售行为征收增值税存在的问题增值税一般纳税人的增值税混合销售行为，按照《中华人民共和国增值税暂行条例实施细则》第五条和（1994）财税字第026号文《财政部 国家税务总局关于增值税 营业税若干政策规定的通知》以及国税函（1999）447号文《国家税务总局关于生?
First, the mixed sales tax problems existing value-added tax VAT general VAT mixed sales behavior, in accordance with “People’s Republic of China Interim Regulations on the Implementation Rules” Article V and (1994) Cai Shui Zi No. 026 “ Ministry of Finance State Administration of Taxation on Value Added Tax Business Tax Several Policies and Regulations ”and the Guoshuihan (1999) No. 447" State Administration of Taxation on Health?