营业税

According to introduction, the new policies may include deed tax reduction and sales tax cancellation for buying house with unexpired term of five years.

据透露，这一新政中可能包含的内容有：购房可以减免契税，并免除了将购买未满5年的住房进行交易应缴纳的营业税。

Policies on housing including deed tax reduction and sales tax cancellation for buying house with unexpired term of five years.

沈阳市政府正酝酿出台房税新政，其中包括购房减免契税，以及对购买未满5年的住房交易免缴营业税。

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

For instance, e-cigarettes are not mentioned in the recently passed Family Smoking Prevention and Tobacco Control Act, and are not subject to confiscatory federal and state excise taxes.

例如，电子香烟并没有在最近通过的家庭预防吸烟和烟草控制法案中提起，也不服从联邦和州营业税征收。

The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business.

电子商务不同于传统的贸易方式，由于其虚拟化、数字化、隐匿化等特点，对建立在传统的生产、贸易方式基础之上的税收征管影响广泛，涉及到增值税、营业税、所得税、关税、印花税等多个税种，给我国税收征管提出相当严峻的挑战。

The expert puts forward to impose business tax of high specified number to operation business, is this the path that eradicative network game indulges?

有专家提出对运营商征收高额营业税，这是根除网络游戏沉迷之道吗？

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。

But it would be better to replace such deductions for everyone with targeted credits, abolish the alternative minimum tax (an absurd parallel tax system that ensnares a sizeable chunk of the upper middle class), and implement a broad sales tax.

但是更好的做法是用目标信贷来取代那些税额减免，废除待用最低税（一个荒唐的平行税收系统，使相当一大部分的中上层阶级陷入圈套），并且更广泛的执行营业税。

In order to inhibit the continuous overheating phenomenon of real estate market and to stabilize the housing price, the state council and its ministries and commissions have successively promulgated series of macro-control policies in recent years, say adding interest and raising reserve ration of deposit, as well as surcharging business tax, individual income tax and value-added tax of real estate.

为了抑制房地产市场的持续&过热&现象，稳定房价，近几年来，国务院及国务院各部委相继出台了加息、提高存款准备金率、加收营业税、个人所得税、房地产增值税等一系列宏观调控政策。

For the academes, colleges and the hi-technical enterprises to transfer the technology to the City's enterprises, their business tax of the income will be debated, after ratified by the Local Tax Bureau of Gansu Province.

市外的科研单位、大专院校和高新技术企业在我市取得的技术转让和与之相关的技术服务、技术咨询收入，经省地税局批准，免征营业税。

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。