Unless otherwise provided by law, the mixed sales of enterprises, enterprise units and individual operators engaged in the production, wholesale and retail of goods are regarded as the sales of goods, and the value-added tax is levied; However, mixed sales by other units and individuals are regarded as sales of non-taxable services, and no value-added tax is levied. Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
1. General sales of goods
Generally speaking, the sale of goods refers to the paid transfer of ownership of goods in China under normal circumstances.
2. It is regarded as selling goods.
Be regarded as selling goods. Although some behaviors are different from the general sales of transferring the ownership of goods with compensation, the tax law still regards them as sales of goods and imposes value-added tax based on the considerations of ensuring fiscal revenue, preventing tax avoidance, and maintaining economic chain and tax continuity.