混合销售

兼营与混合销售的税收筹划

Tax rate plan of simultaneous business and mixed sales companies

增值税税收筹划应从增值税优惠政策和兼营、混合销售两个方面进行。

The tax planning of value-added tax should be conducted in the preferential policies of value-added tax and mixed sales .

使用下面的混合销售场景作为测试用例

Use the following mixed marketing scenario as a test case

关于混合销售行为中应税额确定问题的探讨

On the Decision of the Taxable Mix Sales Volume

明确混合销售行为和兼营行为的销售额划分问题；

Making a clear dividing line between the sales revenue from mixed sale and sideline business ;

其他单位和个人的混合销售行为，视为提供应税劳务，应当征收营业税。

A mixed sale made by other units and individuals is regarded as a provision of taxable labor services and is thus subject to business tax .

其主要包括三种形式，其一是传统渠道销售模式；其二是制造商自己销售，采用直销模式；其三是制造商结合两者，采用混合销售模式。

Sales model adopted by the manufacturer includes three main forms , one of which is the traditional channel sales model ; second , they sell products by themselves using direct sales model ; Third , it is a hybrid sales model combination of the above sales models .

基于ARMA的混合卷烟销售预测模型

Hybrid forecast model for cigarette sales based on ARMA

但是这种混合渠道销售模式也会引发销售渠道的冲突。

However , sometimes there may be conflict with the coexistence of the two kinds of channels in the sense of profit gaining .

在星巴克，法布奇诺被当作标志性的混合咖啡来销售。简单来说，它就是咖啡中的“明星”。

Frappuccino is a trademarked line of blended coffee beverages sold by Starbucks , so in a few words , it 's a coffee-celebrity .

科劳珀斯想要废除这些谈判，并形成介于现货市场与传统的年度合约之间的一种混合型铁矿石销售体系，从而根据市场供应的松紧程度来自动修订价格。

Mr Kloppers wants to scrap those negotiations , moving iron ore sales to a hybrid system between the spot market and the traditional annual contracts with automatic price revisions depending on the tightness of the market .

以混合动力汽车的销售情况在美国市场的占有率在过去四年里翻了一番，达到3%来预测纯电动汽车的销售前景，是决不可能正确认识到无内燃发动机汽车面临的挑战的。

Using hybrid vehicle sales , which doubled over four years to 3 per cent of the US market , as a template for pure EVs fails to appreciate the challenge for cars with no internal combustion whatsoever .