混合销售与兼营是税收实务中容易混淆的两个概念。笔者认为,区分混合销售与兼营的关键标志是应税经营行为中是否包含了一个税种的应税经营行为对另一个税种的应税经营行为的从属关系。本文试图对混合销售与兼营行为的会计和税务处理展开分析,为税收工作提供借鉴。 Mixed sales and concurrent operations are two concepts that are confusing in tax practice. The author believes that the key sign to distinguish between mixed sales and concurrent operations is whether the taxable business conduct includes a subordinate relationship between the taxable business operation of one tax type and the taxable business operation of another tax type. This article attempts to analyze the accounting and tax treatment of mixed sales and concurrent activities, and provides reference for taxation work.