营业税

But, in addition to the Panel's proposals, considerationshould also be given to shifting the tax burden from direct taxes toconsumption based indirect taxes such as a national sales tax or avalue 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。

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%）。

Its tax collection methods and calculation formula is: sales tax = Turnover × 5%.

其税收征管方法和计算公式是：营业税=营业额× 5 ％。

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？

Turnover multiplied by Applicable tax rate What you need to pay attention to is the regulations concerning where to pay your Business

需要注意的是营业税纳税地点的有关规定

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？

All prices are deemed to be ex-works, excluding packaging and insurance, and excluding the applicable statutory turnover tax.

所有价格指出厂价，不包括包装和保险，同时也不包括法定营业税。

Turnover multiplied by Applicable tax rate What you need to pay attention to is the regulations concerning where to pay your Business Tax.

需要注意的是营业税纳税地点的有关规定

Units and individuals engaged in the provision of taxable services, the transfer of intangible assets or the sales of immovable properties within the territory of the People's Republic of China are taxpayers whose turnover tax.

当然可以！营业税是在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个人所取得的营业额征收的税种，事实上，是一种流转税。

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 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。