混合销售行为是指一项销售行为既涉及增值税应税货物,又涉及营业税应税劳务。特殊混合销售行为是指提供建筑业劳务并同时销售自产货物的行为。实际工作中,这种特殊的销售行为由于涉及建筑业劳务,核算较为复杂,本文对特殊混合销售行为的不同情形进行了详细解读。一、特殊混合销售行为的具体规定 Hybrid sales refers to a sales activity that involves both VAT and taxable sales tax. Special mixed sales refers to the act of providing construction services while selling homegrown goods. In actual work, due to the complicated accounting involved in the construction industry, this special sales behavior explains in detail the different situations of special mixed sales activities. First, the specific mix of special sales behavior