现行《增值税暂行条例实施细则》第五条及《营业税暂行条例实施细则》第六条可综合表述为以下规定:一项销售行为如果既涉及货物又涉及应税劳务,为混合销售行为。除特殊规定外,从事货物的生产、批发或者零售的企业、企业性单位和个体工商户的混合销售行为,视 Article 5 of the current Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax and Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Taxes may be formulated as follows: A sales act is a mixed sales practice involving both goods and taxable services. Unless otherwise specified, the mixed sales activities of enterprises, enterprises and individual industrial and commercial households engaged in the production, wholesale or retail of goods, as the case may be