混合销售是指一项销售行为既涉及货物又涉及提供非增值税应税劳务的销售行为。
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.
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