The taxpayer is a general VAT taxpayer in the mechanical manufacturing industry. It sells equipment and also provides installation services as part of the transaction. Because the sale of equipment and the installation service are subject to different VAT rates, the taxpayer is unsure how to correctly declare and pay the VAT on such mixed transactions. The question seeks guidance on the appropriate tax treatment, accounting for the differing rates and ensuring compliance with VAT regulations. This includes clarification on whether VAT should be calculated on the combined amount or separately for each component, how to allocate the tax base, and any specific reporting requirements that may apply. The response aims to help the taxpayer properly allocate input tax credits, determine the correct taxable amount for each service, and understand any special provisions that might affect their overall VAT liability.