营业税

As for enterprises with good projects of great input and output, then during production and management they can enjoy preferential policies of value-added tax, surtax business tax, and enterprise income tax, etc.

对于投入大、产出强的优质项目，在生产经营过程中可享受增值税及附加、营业税、企业所得税等方面的优惠。

Foreign financial institutions operating in China can enjoy tax reduction or exemption, income tax and other tax concessions.

外资金融机构在我国可享受免征或减征营业税、所得税等税收优惠。

Q: How does this amendment provides for the tax preferential policy on VAT, consumption tax and business tax?

问：此次修订对现行增值税、消费税、营业税优惠政策是如何处理的？

In response, the representative of China noted that there were three major types of taxes levied on products and services: VAT levied on goods and services for processing, maintenance and assembling; the Consumption Tax on some selected consumer products; and the Business Tax on providing services, transferring intangible assets and selling real estate.

对此，中国代表指出，对产品和服务征收的税主要有3种：对货物和加工、修理和装配服务征收的增值税；对一些消费品征收的消费税；及对提供服务、转让无形资产和销售不动产征收的营业税。

Also in the peak summer rental, and in political influence, and many in business tax collection period from the sale of leased housing, the increase in housing cases, the owners how to stand out in many houses?

又到了夏季租房的高峰期，而在新政影响下，许多在营业税征收期限内的房源由售转租，在房源增加的情况下，业主该怎么才能在众多房源中脱颖而出呢？

Backlog of vacant commercial housing tax relief : sale of commodity housing backlog of vacant business tax, estate, before the end of 2000, granting duty-free.

积压空置商品房的税收减免：对销售积压空置商品住房所涉及的营业税、契税，在2000年底以前，给予免税。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

The joint venture will pay the business tax and the land appreciation tax on selling houses.

只对合资企业的房产销售征收营业税和土地增值税。

The new tax policy requires anyone selling a secondhand apartment or house within five years of its purchase to pay a sales tax of 5.5 per cent, extending the taxable period from the previous two years.

这项新税收政策规定，任何人若想在买房后五年内出售二手房，都必须支付5.5%的营业税。征税期此前为两年，这次延长到了五年。

But, in addition to the Panel's proposals, consideration should also be given to shifting the tax burden from direct taxes to consumption based indirect taxes such as a national sales tax or a value added tax.

但是，除了咨询委员会的提议，我们也需要考虑到，税收负担从直接税转移到基于间接税的消费-如全国营业税或增殖税。

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。