A.兼營(yíng)非應(yīng)稅勞務(wù)是指納稅人的銷售行為既涉及貨物或應(yīng)稅勞務(wù),叉涉及非應(yīng)稅勞務(wù)
B.涉及兼營(yíng)非應(yīng)稅勞務(wù)的,應(yīng)分別核算貨物或應(yīng)稅勞務(wù)的銷售額和非應(yīng)稅勞務(wù)的營(yíng)業(yè)額
C.兼營(yíng)非應(yīng)稅勞務(wù)不分別核算的,應(yīng)一并征收增值稅
D.兼營(yíng)非應(yīng)稅勞務(wù)是否應(yīng)當(dāng)一并征收增值稅,由納稅人自行選定