营业税

词组短语

excise tax · sales tax · business tax · transaction tax

与营业税相关的网络例句 [注：此内容来源于网络，仅供参考]

Expense incurred but not yet paid, including accrued payroll, accrued rent payable, accrued interest payable, accrued VAT payable, accrued taxes payable-other and other accrued expense payable.

凡已发生而尚未支付之各项应付费用，包括应付薪工N租金N利息N营业税N应付其他税捐及其他应付费用等皆属之。

Graphs showed that, 1993 ago China opened the ship enterprise onlyto hand over the business tax, after 1994 levied additional taxes thecustoms duty and the increment duty, enterprise's tax revenue burdenaggravates.

图表说明：1993年前中国拆船企业只交营业税，1994年后加征关税和增值税，企业的税收负担加重。

Collected协税护税network and commissioned the system, plug the rental property loss of sales tax; normative second-hand housing market, tax collection and management, the introduction of the now integrated tax (business tax, urban construction tax, education additional fees), stamp duty on the basis of the restoration of 20% tax levy personal income tax; on the purchase of upscale residential high-income groups from a high rate of 3% of the high-end residential standards identified as: price per square meter in the 1 million or above, or single area of more than 300 square meters.

重复房地产投机的现状，杭州的杠杆启动税的调整：期房转让房地产投机，增加转让契税期房；成立村，街道，社区，物业等协税护税网络收集和委托制度，堵塞出租财产损失的销售税；规范二手房市场，税收征管，实行综合所得税现在（营业税，城建税，教育附加费），印花税的基础上恢复20 ％的税收征管个人所得税；对购买高档住宅的高收入群体从高率为3 ％的高高端住宅的标准确定为：每平方米价格在1万元或以上，或单一面积超过300平方米。

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

个人非住房出租月租金收入在我市营业税起征点以上的，按照12%的综合征收率计征各项税费，包括营业税、城市维护建设税、教育费附加、房产税、城镇土地使用税、印花税、个人所得税；税务机关或税务机关委托的代征人在按照规定期限解缴上述税费时，应按营业税科目、房产税科目和个人所得税科目分税种向银行汇总解缴。12%综合征收率的入库比例：个人所得税科目占1%，营业税科目占5%，房产税科目占6%，并向纳税人填开包括个人所得税、营业税和房产税的完税证明。

For the purpose of strengthening the administration of tax collection of real estate market of this Municipality, the provisions regarding the collection of business tax on the sale of general residential houses by individuals are clarified as follows

为加强本市房地产市场的税收征收管理，根据国家有关营业税税收政策，对个人出售本市普通住房的营业税征收规定明确如下

Supplementary notice, Today, individuals will be less than two years to purchase housing external sales, sales tax should be levied in full; will be purchased over two years, and in accordance with city standards published ordinary housing shelter external sales should be located on the housing, capacity rates, housing size, prices and other documentary requirements and local taxation departments other materials, to the local tax department for handling exempted from business tax procedures; will be purchased over two years housing external sales, can not provide proof of a general shelter materials or audited non-compliance conditions, all in accordance with the ordinary non-housing related business tax policy that income by selling price minus the purchase of housing, the balance of a sales tax.

补充通知规定，今天起，个人将购买不足2年的住房对外销售的，应全额征收营业税；将购买超过2年的（含2年）的、符合本市公布的普通住房标准的住房对外销售，应持该住房的坐落、容积率、房屋面积、成交价格等证明材料及地方税务部门要求的其他材料，向地方税务部门申请办理免征营业税手续；将购买超过2年（含2年）的住房对外销售，不能提供属于普通住房的证明材料或经审核不符合规定条件的，一律按照非普通住房的有关营业税政策，即按售房收入减去购买房屋的价款后的差额征收营业税。

Individual residential sales business tax relief limits : personal selling second-hand floor, where the residence of one year and above, the sale of second-hand property exempted from business tax; Less than a year, After the sale price minus the purchase price by the difference business taxes have been assessed.

个人销售住宅减免营业税界限：个人销售二手楼，凡居住满一年及以上的，其销售的二手楼免征营业税；不满一年的，按销售价减去购入原价後的差额计征营业税。

It pointed out that those individuals selling non-common houses which are purchased within two years should pay full sales tax; those selling common houses which are purchased over two years will be exempted from sales tax.

通知指出，明年个人销售购买不足两年的非普通住房，全额征收营业税；销售超过两年（含2年）普通住房免征营业税。

If the project is to build standard workrooms and sell them after they are built in 2 years ,50% of the local part of land use added tax and business tax will be awarded to return .

投资开发建设工业标准厂房，建成后2年内售出的，给予企业缴纳土地增值税、营业税的50%奖励；建成后2年内租赁的，给予企业缴纳营业税的50%奖励。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

与营业税相关的网络解释 [注：此内容来源于网络，仅供参考]

excise tax：营业税

(2)如果在每个税收年度末,REITs没有完全分配其所有的应税收入(包括资本利得),那么REITs还要缴纳4%的营业税(Excise tax);根据美国税法规定,在一月份支付红利可视为是上一年度末的支付,这一税项的设计目的正是为了抵消REITs利用该项条款而获取的利益.

tax on business：营业税

Tax on added value 增值税 | Tax on business 营业税 | Tax on enterprise 企业税

vat registration number：营业税登记号码

variety of ways|各种方法\\r\\n | vat registration number|营业税登记号码\\r\\n | vat registration.no|增值税登记号码\\r\\n

Business tax, sale tax：营业税;销售税

Business reports 营业报告 | Business tax, sale tax 营业税;销售税 | Business transaction 会计事项 (同transaction)

Sales tax：营业税

目前,我国在增值(value added tax)、消费税(excise)、营业税(sales tax)等方面实现了与内资税收法律制度的并轨,而在所得税上仍然采用双轨制. 1993年的第八届全国人民代表大会常委会第五次会议作出了>,

Sales tax：销售税,营业税

303 sales system 销售(货)制度 | 304 sales tax 销售税,营业税 | 305 sales 销售,销货

turnover tax：营业税

因为法国的营业税(turnover tax)和奢侈品税(luxury tax)是由海关负责征收的国内税项. 其实后来的总协定>("注释与补充规定")中也对该建议予以否定,它在对第3款的注释中规定:"在进口时间与地点"征收的国内税或实行的政府管理措施,

turnover tax：按营业额征收的税项;营业税

trustor 信托人 | turnover 交投量;营业额;成交额 | turnover tax 按营业额征收的税项;营业税

Sales tax：营业税

目前,我国在增值(value added tax)、消费税(excise)、营业税(sales tax)等方面实现了与内资税收法律制度的并轨,而在所得税上仍然采用双轨制. 1993年的第八届全国人民代表大会常委会第五次会议作出了<<关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定>>,

selective sales tax：对一定范围课征的营业税

Selective employment tax 对一定行业课征的营业税 | Selective sales tax 对一定范围课征的营业税 | Self-employment tax 从业税