混合销售行为是指一项销售行为既涉及货物又涉及非应税劳务的行为。混合销售行为的特点是销售货物与提供非应税劳务是由同一纳税人实现，价款是从一个购买方取得的。其中，非应税劳务是指属于应缴营业税的劳务，如交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业等。
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.
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