Studying on the Welfare Effects of VAT and Business Tax
增值税与营业税的福利效应研究
improving the tax system to create a favorable tax environment,improving business tax,unifying local tax,tax and fee homing.
论述了现行地方税制改革对构建陕西和谐社会的巨大作用;现行地方税制对构建陕西和谐社会的局限性实证分析,如现行税种内外有别,税种缺失,地方税收入规模过小,有碍和谐社会的发展;完善地方税制,构建陕西和谐社会的税收政策取向:1、完善税收制度,为构建陕西和谐社会营造良好税收环境:完善营业税,统一内外有别的地方税,税费归位。
On tax planning scheme of sales tax of construction enterprise;
施工企业营业税税收筹划方案解析
Discussion on the collection and administration of the sales tax on transferring business reputation;
谈转让商誉营业税的征管
To solve this problem, this paper discussed the policies of sales tax toward the newly_f ounded companies.
按照税收中性理论 ,消除铁路行业重复纳税的最佳选择是改营业税为增值税 ,但在无法完全实现这一目标之前 ,国家应对铁路行业实行必要的营业税税收优惠政策 ,以保证改革的顺利进行。
business value-added tax
加值税[加值型营业税
Value-added taxes, sales taxes, and import duties are indirect taxes.
增值税、营业税和进口税都是间接税。
Taxpayer: how about the tax rate?
纳税人：营业税税率是多少？
For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
Final BT & EIT settlement for year 2001
2001年年末汇算清缴（营业税、所得税）
Part of the policies on consumption and business taxes will be readjusted.
调整部分消费税和营业税政策；
The sales tax is absorbed into the state income tax.
营业税被并入了个人所得税。
3.Application for the exemption of Business Tax ("BT") and Enterprise Income Tax ("EIT")
3、营业税、所得税征免界定
Primary Probe and Countermeasure Proposal of Present Tax System Problem of Business Tax;
现行营业税税制问题分析及对策研究
Indirect taxes are imposed in the form of customs duty, excise and sales tax.
间接税是以进口关税、销售税和营业税的形式征收。
Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.
税务局：你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。
Taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
纳税人：我们就取得的收入按服务业缴营业税。
Tax payers have the right not to pay business tax when they merge or annex enterprises.
45纳税人合并、兼并企业，有不缴纳营业税的权利。
ANALYSIS ON THE READJUSTMENTS OF TAXATION POLICY IN OIL ENTERPRISES AFTER REORGANIZATION AND REFORMATION;
石油企业改制后增值税、营业税存在问题分析
Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
Taxpayer:my company will begin business soon, but I have little knowledge about the business tax.Can you introduce it?
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Business tax (“BT”) is taxable based on non-VAT revenue.
对不征收增值税的收入可以征收营业税。
Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.
除前款规定外，营业税的免税、减税项目由国务院规定。