答：根據(jù)《關(guān)于將鐵路運(yùn)輸和郵政業(yè)納入營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》（財(cái)稅〔2013〕106號(hào)）第三十六條規(guī)定，納稅人兼營(yíng)營(yíng)業(yè)稅應(yīng)稅項(xiàng)目的，應(yīng)當(dāng)分別核算應(yīng)稅服務(wù)的銷售額和營(yíng)業(yè)稅應(yīng)稅項(xiàng)目的營(yíng)業(yè)額；未分別核算的，由主管稅務(wù)機(jī)關(guān)核定應(yīng)稅服務(wù)的銷售額。裝卸搬運(yùn)和倉儲(chǔ)服務(wù)屬于營(yíng)改增范圍，繳納增值稅；場(chǎng)地租賃屬于營(yíng)業(yè)稅應(yīng)稅范圍，繳納營(yíng)業(yè)稅。您單位有兼營(yíng)行為的，應(yīng)按上述規(guī)定分開核算分開繳納流轉(zhuǎn)稅。對(duì)于繳納增值稅的業(yè)務(wù)開具國(guó)稅發(fā)票，繳納營(yíng)業(yè)稅的業(yè)務(wù)開具地稅發(fā)票。不得用一臺(tái)稅控收款機(jī)即開具國(guó)稅發(fā)票又開具地稅發(fā)票。