问题 单项选择题

根据现行增值税的规定,下列混合销售应当征收增值税的是()。

A.某建筑安装公司提供辅助材料为客户进行安装服务

B.某宾馆提供餐饮服务的同时销售烟酒饮料

C.批发企业销售货物并送货上门

D.电信部门销售移动电话并为客户提供电信服务

答案

参考答案:C

解析:批发企业销售货物并送货上门,这是增值税的混合销售,应当征收增值税。其他三项是营业税的混合销售,交纳营业税。

阅读理解

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单项选择题