Making a clear dividing line between the sales revenue from mixed sale and sideline business;
明确混合销售行为和兼营行为的销售额划分问题；
Article 5 a sale involving both taxable labor services and goods is regarded as a mixed sale.
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。
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.
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。
At the time, coca leaf extract mixed with wine was a common tonic, and Pemberton's sweet brew was a way to get around local laws prohibiting the sale of alcohol.
当时，古柯叶提取物混合酒是一个常见的滋补品，潘伯顿的甜酒则是一种可以绕过当地禁止售酒的法律的方法。
At the time, coca leaf extract mixed with wine was a common tonic, and Pemberton's sweet brew was a way to get around local laws prohibiting the sale of alcohol.
当时，古柯叶提取物混合酒是一个常见的滋补品，潘伯顿的甜酒则是一种可以绕过当地禁止售酒的法律的方法。
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