Q:
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What is a mix sale?
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A:
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An act of sale is a mixed sale if it involves both services and goods. That is, the sale or service is in fact one and the same business and cannot be separated.
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Q:
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What is Concurrent Sales?
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A:
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A taxpayer is engaged in the sale of goods, services, services, intangible assets or real estate at the same time. This means that the sales or services are separate businesses.
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Q:
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How are these two types of sales taxable?
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A:
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For concurrent sales, where different tax rates or levy rates apply, the sales to which different tax rates or levy rates apply shall be accounted for separately; if they are not accounted for separately, the tax rates shall be applied at a higher rate.
For mixed sales, units engaged in the production, wholesaling or retailing of goods and individual businesses shall pay VAT on the sale of goods; other units and individual businesses shall pay VAT on the sale of services.
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Q:
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Is the seller's provision of both sales and transportation services a mixed sale or a concurrent sale?
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A:
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First, it is necessary to confirm whether the seller is qualified to transport the goods and, if not, to entrust the transport to a third party transport agency.
Secondly, it is a mixed sale if it has a transportation qualification and is classified as part of the same business, or it is classified as a concurrent sale if it is not.
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Q:
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What are the conditions for paying the freight?
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A:
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The following conditions must also be met.
the carrier department's invoices for transportation costs are issued to the purchaser.
If the taxpayer forwards the invoice to the purchaser.
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FAQ
