在中华人民共和国境内提供应税劳务、转让无形资产或者销售不动产的单位和个人为营业税的纳税人。
所以应称为企业营业税 The business tax
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.
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