公司营业税的真正纳税人是对该公司投下赌注的个人。
The ultimate payers of the corporate tax are those individuals who have some stake in the company on which the tax is levied.
米歇尔想将公司营业税降到9%，创造富国中的最低记录，她还想一举废除资本收益税及遗产税。
She would like to reduce the corporate tax rate to 9%, to make it the lowest among rich countries, and do away with capital-gains and inheritance taxes altogether.
尽管这些结论都是正确的，降低公司营业税在帮助劳动者的同时还是会对其他利益相关者造成不必要的伤害。
Despite these findings, a corporate tax cut as a way to help workers may strike some people as needlessly indirect.
公司营业税会带来资本回报的降低、工资的降低或者价格的上涨——并且，极有可能是三者同时出现。
The corporate tax leads to lower returns on capital, lower wages or higher prices - and, most likely, a combination of all three.
由于爱尔兰拥有高素质的劳动力和较低公司营业税，尤其有美国公司长期将工厂厂址设在爱尔兰，并在当地运行服务设施。
American firms in particular have long favoured Ireland as a place to set up factories and run service facilities thanks to its well-educated Labour force and low corporate-tax rate.
然而，根据伦道夫先生的研究，也有一些劳动者将会从美国公司营业税中获利：那些因为国际资本流入而赚取更多报酬的国外劳动者。
According to Mr. Randolph, however, some workers do benefit from the American corporate tax: those abroad who earn higher wages from the inflow of capital.
亚马逊还在美国多个州发起了反对征收营业税的行动，这恐怕是该公司最受争议的行为。
The vicious, multi-state battle over state sales tax has created perhaps the most controversy around Amazon.
如果你拥有公司的资产、如果你为该公司工作或者你从该公司购买了产品或服务，该公司所缴纳的营业税里就有你的一份。
If you own corporate equities, if you work for a corporation or if you buy goods and services from a corporation, you pay part of the corporate income tax.
把租车卖车其它之前是需要先从租车公司把此车买下，然后再卖它，而且可能要纳营业税。
Selling a leased car to another individual could require buying it from the leasing company, then reselling it, and possibly paying sales tax.
物业公司提前介入，减少营业税应税项目等。
Introducing the house keeping company to decrease business tax items.
例如亚马逊，能够迅速取得成功的而部分原因就是因为如果用户本人不在公司所在地华盛顿购物，通过其平台购买就不用缴付营业税。
Amazon, for example, took off in part because its customers did not have to pay sales tax if they were outside the firm's home state, Washington.
纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？
Taxpayer: : excuse me, I am from a foreign company, would you help me to know how to pay business tax on leasing property?
纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？
Taxpayer: excuse me, I am from a foreign company, would you help me to know how to pay business tax on leasing property?
对设立的民间贷款担保公司，经国家批准后免征3年营业税。
The civil credit guarantee companies will share 3-year's exemption from business tax after approval by our Country.
你公司缴纳多少营业税？
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？ 䳡。
Taxpayer: : my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
2008年初，酒的营业税削减为零，到那时为止，嘉柏的酒窖里又添入了400,000瓶酒，之后酒窖再也腾不出一点空间来了，这让公司不得不新修建一个大型仓库。
In early 2008 that tax was cut to zero. Since then, 400,000 more bottles have been crammed into Crown's bunkers, filling them to the brim and forcing the firm to build a vast new warehouse.
纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？
Taxpayer: Hello, I am from a foreign company, would you tell me something about how to pay business tax for leasing?
准许期货经纪公司为期货交易所代收的手续费从其营业税计税营业额中扣除。
Allow the Futures brokerage companies to deduct the brokerage commissions from its gross revenue for Business Tax calculation purpose.
我公司马上就要营业了，能介绍一下营业税的知识吗？
I have little knowledge about the business tax. Can you introduce it?
第三十五条行政清理期间，被处置证券公司免缴行政性收费和增值税、营业税等行政法规规定的税收。
Article 35 During administrative liquidation period, the handled securities firm is free from administrative fee and tax prescribed by administrative regulation such as VAT and business tax.
税务局：作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction item of the tax law.
关于营业税的筹划方法有：改变公司的合作章程，减少纳税环节；
As for business tax, the tax planning methods are: Changing companies cooperation rules to reduce the tax link;
第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征营业税。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to Business Tax exemption in China.
税务局：ꆊ作为总承包人，你公司应按建筑业缴营业税。
Tax official: As the general contractor, your company should pay business tax according to the construction industry of the tax law.
纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗?。
Tax official: I like to do, but it is hard to say in one word. Can you tell me what kind of property your company wants to lease?
纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗?。
Tax official: I like to do, but it is hard to say in one word. Can you tell me what kind of property your company wants to lease?
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