查询词典 business tax

This paper describes the developement of a small business tax assessment system for practical taxation management, based on the careful analyzation of the requirement for the small business tax assessment and combination of popular J2EE three-levelled developing technology.

本文通过对个体户纳税评估需求的的仔细分析，结合流行的J2EE三层架构开发技术，研究开发出一个适合实际税收管理需要的个体户纳税评估系统。

Tax: China's tax revenue rose 18.8% YoY to RMB5.42tn in 2008 according to MOF , vs. 2007's 33.7%. 1 Value-added, corporate income and business tax revenues rose 16.3%, 27.3% and 15.9% respectively, which together contributed about 70% of the increased revenue. 2 Stamp duty for stock transactions was the only tax that saw YoY drop (-51.2% YoY ). 3 2008 saw 1H08 tax revenue growth at 33.5% YoY , relatively flat from 2007; but 2H08 growth was a mere 3.2%, lower than GDP growth in the same period.

税收：据财政部透露，08年中国税入达到5.42万亿元，同比增长18.8％，07年同比增长为33.7％。1）增值税、企业收入税和营业税分别增长16.3％、27.3％和15.9％，三项税入贡献了总增长的70％。2）股票交易印花税是唯一下跌的税入（同比下跌51.2％）。3）08年上半年税收同比增长33.5％，与07年基本持平，但08年下半年税收增长仅为3.2％，低于同期 GDP 增长。

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。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中，证券交易印花税由于政策变化同比下降86.2%，关税同比下降23.9%，国内增值税同比下降2.4%，营业税同比下降1.5%，企业所得税同比下降16.7%，个人所得税同比下降0.3%，国内消费税同比增长38.5%（剔除成品油税费改革不可比因素后实际增长3.3%）。

In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax?

您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？

B: In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax?

您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？

A: The VAT, consumption tax and business tax are type of the three main taxes in China's turnover tax system, and it plays an important part in the PRC tax system.

答：增值税、消费税和营业税是我国流转税体系中三大主体税种，在我国税制中占有十分重要的地位。

The company has more than certified public accountant, has a wealth of tax accounting, tax planning experience, in major cities throughout the country has a wide range of partners, with the tax authorities at the same time we have maintained close communication and can be timely and accurate decision-making for business tax policies, laws and regulations of the latest tax-related information and services.

公司拥有多名注册会计师，有着丰富的记帐报税、税务策划经验，在全国各大城市有着广泛的合作伙伴，同时我们与税务机关保持着密切的沟通，能及时准确地为企业经营决策提供税收政策、法规方面的最新信息及涉税服务。

Suppose that the WFOE in Shanghai is to pay a software licensing fee of 100 to HK Company, the computation of withholding income tax and business tax will be as follows assuming that the WIT rate is 10%, and business tax rate is 5%.

假设一上海外资企业支付软体费100给一间香港公司。预提税、营业税的计算方式如下（假设预提税率和营业税率分别是10%和5

Providing that business tax, city maintenance construction tax, education surplus, urban land usage tax, stamp duty, tillable field engrossing tax and deed tax need not be paid during the first phase of construction of the national oil reserve base.

对国家石油储备基地第一期项目建设过程中涉及的营业税、城市维护建设税、教育费附加、城镇土地使用税、印花税、耕地占用税和契税予以免征。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。