& lt& lt； Article 6 stipulates that the sales behavior involves both taxable services and goods, which is a mixed sales behavior. Except as stipulated in Article 7 of these Rules, the mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as the sales of goods, and no business tax shall be paid; The mixed sales behavior of other units and individuals is regarded as providing taxable services and paying business tax.

& lt& lt； Article 8 Where a taxpayer concurrently engages in taxable activities and goods or non-taxable services, it shall separately account for the turnover of taxable activities and the sales of goods or non-taxable services. Business tax shall be levied on the turnover of taxable activities, but not on the sales of goods or non-taxable services. If they are not accounted for separately, the turnover of taxable activities shall be approved by the competent tax authorities.

It can be simply understood that the turnover of part-time activities is taxed separately, and the turnover of mixed sales activities is taxed only in one way.