Core Viewpoint - The article discusses the tax regulations for mixed sales involving goods and services, emphasizing the need for separate accounting for different tax rates and exemptions [4][5][6]. Group 1: Tax Accounting for Mixed Sales - Taxpayers engaged in mixed sales of goods, services, or other assets must separately account for sales amounts subject to different tax rates or collection rates; failure to do so will result in the application of the higher tax rate [4]. - Mixed sales are defined as sales activities that involve both services and goods, with specific tax obligations depending on the nature of the sales [6]. - Units and individual businesses primarily engaged in the production, wholesale, or retail of goods, while also providing services, are included in the mixed sales category [7]. Group 2: Special Cases in Tax Accounting - General taxpayers selling self-produced machinery and providing installation services must separately account for the sales amounts of machinery and installation services, with the latter eligible for simplified tax methods [8]. - For general taxpayers selling purchased machinery while providing installation services, if they have already accounted for the sales amounts separately, the installation services can also be taxed under simplified methods [8]. Group 3: Tax Exemptions for Heating Enterprises - Heating enterprises providing heating services to residents are exempt from property tax and urban land use tax for the facilities and land used for heating; other facilities and land are subject to taxation [16]. - The exemption calculation for mixed heating enterprises depends on the ability to distinguish between heating-related and other operational facilities and land [16]. - The exemption policy is applicable until the end of the 2027 heating season, which spans from the start of heating in the second half of the year to the end of heating in the following year [18].