唯一一个例外是为创造就业机会而提出的新的小型企业营业税削减减少计划，其细节尚未公布。
The one exception is a new small-business tax cut for job creation, details of which have not yet been released.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
但营业税较低和没有省一级的销售税，使这里的企业整体经营成本低于安大略省。
But low business taxes and the lack of a provincial sales tax make overall operating costs lower than in Ontario.
过去，当产品到达消费者手里时，隐形的营业税往往已远远超过了企业的利润。
In many cases, by the time products reached consumers, these hidden turnover taxes far exceeded any profits for the companies involved.
这个国家不征收所得税，营业税也很低，它的税收收入主要是来自定居的个人和在此设立商行和办事处的国外企业。
The state has no income tax and low business taxes and thrives as a tax haven both for individuals who have established residence and for foreign companies that have set up businesses and offices.
本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠政策相互衔接加以分析，提出一系列政策建议。
In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.
营业税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。
Turnover tax refers to a tax on the gross revenue of a business, while a VAT refers to a tax levied on the difference between a commodity's price before taxes and its cost of production.
这个政策的主要特点是，一些工业企业可以支付小额的营业税，来削减的企业工资税。
An industrial policy features a cut in payroll taxes but only for a few industries, which will pay a (smaller) tax on turnover instead.
第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业，暂免征收营业税、增值税和企业所得税。
Article eV business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
房地产行业涉及的税种主要有营业税、土地增值税、企业所得税等。
Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc.
国家税务总局国际税务司上周五发表声明指出，上半年我国非居民企业所得税和营业税总收入增长40.7%。
Corporate income taxes and turnover taxes paid by "non-citizen" firms in China rose 40.7 percent in the first half of the year, the State Administration of Taxation said last Friday.
同时还规定，自2001年1月1日起，对房地产企业销售1998年6月30日以前建成且尚未出售的写字楼，由此取得的收入免征营业税。
At the same time, since January 1, 2001, sales of real estate business on June 30, 1998 and have not yet completed the sale of office, the income derived from business taxes.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
缴纳增值税的企业购买服务时所支付的价款中其实已经包含了相应的营业税成本。
Businesses that have been paying VAT have effectively had BT embedded in the price of services they acquire.
企业为客户单独提供录制服务、培训等业务取得的服务性收入应当按照营业税“其他服务业”征税。
For the service income obtained by the Enterprises by providing the customers with transcription, training and so on, tax shall be levied by "other service trades" of the business tax.
今年我们对众多小微企业其中大部分是服务业暂免征收增值税和营业税。
This year, we have suspended value added tax and sales tax on many small businesses, the majority of which are in the service sector.
第三条代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
Article 3 Representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
代表处的企业所得税和营业税应当在每季度末后15天内缴税至本地税务机关。
The FEIT and BT for a RO should be filed on a quarterly basis within 15 days after the end of each quarter and the taxes should be paid to the local tax authorities.
因此，转让企业产权的行为不属于营业税征收范围，不应征收营业税。
Therefore, the transfer of enterprise property does not fall in the levy scope of business tax, and on which business tax shall not be levied.
只对合资企业的房产销售征收营业税和土地增值税。
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 joint venture will pay the business tax and the land appreciation tax on selling houses.
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