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.
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.
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