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ying gai zeng xia hun he xiao shou he jian ying xing wei de shui wu chu li bian xi
Author(s): 
Pages: 76-78
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  营改增混合销售兼营行为混业经营;
Abstract: "营改增"前,混合销售和兼营行为都涉及应缴纳增值税的货物和应缴纳营业税的劳务;"营改增"后,随着营业税征税范围的逐渐缩小直至退出历史舞台,混合销售和兼营行为的概念和税务处理也发生了很大变化。通过辨析"营改增"前后混合销售和兼营行为的概念和税务处理,掌握其政策变化的来龙去脉,有利于企业进行正确的税务处理。
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