我国在1994年进行了流转税税制改革,对货物销售全面实行了增值税;对服务业除加工和修理、修配外仍实行营业税。本文拟就增值税中几种特殊经营行为,谈谈如何进行税务处理问题。目前,增值税中的特殊经营行为有以下三种:兼营不同税率的货物或应税劳务;混合销售行为,兼营非增值税应税劳务。一、兼营不同税率的货物或应税劳务的税务处理所谓兼营不同税率的货物或应税劳务,是指纳税人销售不同税率的货物,或 In 1994, China carried out the reform of the turnover tax system and fully implemented the value-added tax on the sales of goods. The sales tax was still imposed on the service industries except for processing, repairing and repairing. This article intends to value-added tax in several special business activities, talk about how to deal with tax issues. At present, there are three types of special management activities in value-added tax: goods or taxable services with different tax rates, mixed sales practices with non-VAT taxable services. First, the tax treatment of goods or taxable services with different tax rates The so-called goods or taxable services with different tax rates mean that taxpayers sell goods with different tax rates or