使用下面的混合销售场景作为测试用例。
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.
第五条一项销售行为如果既涉及应税劳务又涉及货物，为混合销售行为。
Article 5 a sale involving both taxable labor services and goods is regarded as a mixed sale.
文章论述了税法对兼营和混合销售两种经营行为及如何征税都作了比较明确的界定，并对经营决策作出一些合理的税收筹划。
This paper discusses clear definition on concurrent business and mixed sales and how to collect taxes according to tax laws and puts forward some reasonable tax planning for business decisions.
在使用汽油、电力和太阳能的混合动力汽车出现之前，汽油动力汽车已经销售了很多年。汽车公司现在正在生产完全由电力驱动的汽车。
Cars powered by gasoline were sold for many years before hybrid vehicles that use gasoline, electricity, and solar energy. Car companies are now making cars that are fully powered by electricity only.
但是，在去年的行业销售中，仅有不到1%来自于混合或电动车辆。
But barely 1% of industry sales last year were hybrid or electrically powered vehicles.
到目前为止，丰田已经售出了340万辆普瑞斯，他们的目标是在全球完成60000辆油电混合版的销售任务。
Toyota, which has sold more than 3.4 million hybrids worldwide so far, is targeting Prius plug-in sales of 60,000 a year globally.
福特汽车公司及通用汽车公司制造的油电混合越野车的销售很缓慢。
Hybrid SUVs from Ford and General Motors (GM) have been slow sellers.
本田混动汽车销量仅次于丰田，它的Insight混动汽车是在美国销售的第一款量产混合动力汽车。
Honda is the No. 2 hybrid car maker by volume after Toyota, and its Insight hybrid car was the first mass-produced hybrid automobile sold in the U.S..
据汽车数据研究公司报告，今年福特的4款混合动力车销售高达55%。
Sales of the four hybrids Ford now offers are up 55 percent this year, according to researcher Autodata Corp. of Woodcliff Lake, New Jersey.
在美国去年销售的30多万辆“思域”汽车中，混合动力车型约占10%。本田计划在2009年推出一款更小型的混合动力汽车。
The hybrid accounted for about 10 per cent of Honda's 300, 000-plus Civic sales in the US last year, and the company plans to launch a smaller hybrid in 2009.
丰田汽车(Toyota Motor Corp .)说，大约两年后将在全球销售升级版的插电式混合动力汽车。目前电动混合汽车市场上的竞争日益激烈。
Toyota Motor Corp. said it would sell its upgraded plug-in hybrids globally in about two years, amid heightened competition in the electric-and-hybrid-vehicle market.
日本汽车销售协会联合会8日公布的数据显示，2009年，丰田公司出品的环保车"普锐斯"成功问鼎日本畅销车排行榜榜首，这也是混合动力车首次夺取日本年度销量排行榜第一的宝座。
The Toyota Prius became the first hybrid car to become a best seller in Japan in 2009, according to statistics released Friday by the Japan Automobile Dealers Association.
比亚迪年内将在美国开始销售电动汽车，2011年在欧洲销售混合动力和电动汽车。
BYD will begin selling electric cars in the U.S. this year and both hybrids and electrics in Europe by 2011.
从十年前混合动力车第一次在美洲的高速干道和荒野小径上风驰电掣以来，已经占有新车销售市场份额的2.5%之多。
In the ten years since hybrid electric vehicles first hit the highways and byways of America, they have come to represent 2.5% of new car sales.
大多数在这里销售的药茶都只不过是很多不知名物质组成的混合物。
Most of the herbal teas sold here are simply flavorful combinations of unspecified composition.
今年三月，丰田创下了18,605辆油电混合型普锐斯的惊人销售佳绩，并且在这个已霸占了十年的细分市场里，仍然处于领先地位。
Toyota (TM) sold an astounding 18, 605 Prius gas-electric hybrids in March, continuing to lead a segment that it has dominated for more than a decade.
例如福特，今年意欲销售5个主打车型中250,000辆混合动力车。
Ford, for instance, aims to sell more than 250,000 hybrid versions of five of its mainstream models this year.
例如福特，今年意欲销售5个主打车型中250,000辆混合动力车。
Ford, for instance, aims to sell more than 250, 000 hybrid versions of five of its mainstream models this year.
这是由于在那些富裕阶层的早期用户聚集的地区，像普锐斯这样的混合动力车的销售势不可挡的缘故。
That is because hybrids like the Prius have sold overwhelmingly where well-heeled early adopters reside.
2007年，Saft宣布，Daimler已经决定在一种混合动力的奔驰轿车上使用他们的电池，该轿车2009年上市销售。
In 2007 Saft announced that Daimler had selected its batteries for use in a hybrid Mercedes saloon, due to go on sale in 2009.
但是有一个标示却让我颇为迷惑，于是我叫过销售商，问道：“‘混合脉冲D/A变换器’是什么意思？”
One designation had me puzzled, though, so I called over a salesperson and asked, "What does 'hybrid pulse D/A converter' mean?"
其他国家，如加拿大和瑞典已经对混合酒精的能量饮料发出警告，丹麦甚至有禁止销售能量饮料。
Other countries like Canada and Sweden have issued warnings about mixing energy drinks with alcohol, and Denmark even has banned the sale of energy drinks.
福特表示，截止到2012将推出2款电动车和3款新混合动力车；这五款车型将在未来10年占福特全球销售的10%到25%。
Ford has said it will begin selling two electric vehicles and three new hybrids by 2012 and that such models will constitute 10 percent to 25 percent of its worldwide fleet in a decade.
12年前，丰田普锐斯成为第一款批量销售的混合动力汽车。
Twelve years ago, the Toyota Prius broke new ground as the first mass-market hybrid car.
根据权威市场研究机构J.D . Power and Associates的预测，即便到了2015年，全美销售的汽车中烧柴油的也不过比10%多一点，或者，大概是油电混合动力汽车销售量的两倍。
J.D. power and Associates, a market-research firm, forecasts that diesels will power just over 10% of American cars sold by 2015, or around twice the number of petrol-electric hybrids by that time.
根据权威市场研究机构J.D . Power and Associates的预测，即便到了2015年，全美销售的汽车中烧柴油的也不过比10%多一点，或者，大概是油电混合动力汽车销售量的两倍。
J.D. power and Associates, a market-research firm, forecasts that diesels will power just over 10% of American cars sold by 2015, or around twice the number of petrol-electric hybrids by that time.
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