界定和核算混合销售与兼营非应税劳务应注意的问题□占友敏《中华人民共和国增值税暂行条例实施细则》第五条明确规定：一项销售行为如果既涉及货物又涉及非应税劳务，为混合销售行为。从事货物生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为视为销售货物... Clarification and accounting of mixed sales and non-taxable labor should pay attention to the problem □ Ji Youmin, “People’s Republic of China Interim Regulations on the Implementation Rules,” Article V clearly states: a sales activity involving both non-taxable goods Labor, for the mixed sales behavior. Mixed sales activities of enterprises, enterprises and self-employed persons engaging in the production, wholesale or retail of goods are regarded as sales of goods ...