Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
2
第三条纳税人兼营不同税率的货物或者应税劳务,应当分别核算不同税率货物或者应税劳务的销售额。
Article 3 for taxpayers dealing in goods or providing taxable services with different tax rates shall be accounted for separately.