营业转让中债权人利益保护面临的特殊风险。
The first part is the business transfer of creditor protection in the proposal.
营业受让人安全，营业转让实践活动才会越丰富。
Business assignee security, business transfer will be more extensive practice.
可见营业转让中债权人保护需要特殊的商事法律来规制。
It shows that transfer of creditor protection needs of business and commercial legal to special regulation.
第三部分：比较法考察：以主要商法典国家对营业转让债权人保护的规制为例。
The third part is Comparative Law: the Commercial Code, the major creditor countries to protect business Regulation of the transfer case.
文章对现行营业转让债权人利益保护的相关立法进行了梳理，并对构建我国营业债权人利益的保护提出了合理化建议。
The article heckles the relative legislation on the protection of creditors' rights in the business transfer, and put forward the proper Suggestions.
简要介绍营业转让与一般买卖的区别，在此基础上提出债权人在营业转让中面临的特殊风险——交易风险、道德风险和其它可能遇到的风险。
Brief business purchase and sale of the difference between general, is based on the proposed transfer of creditors in business face special risks transaction risk, and moral risks.
为了对我国营业转让的实践和立法有所帮助，文章运用比较分析的方法，对营业概念、营业转让的界定、营业转让中职工权益的保护以及营业转让平台的完善等问题进行了探讨。
This paper discusses the business concept, the delimitation of business transfer, the protection of employee's rights, as well as the perfection for platform of business transfer etc.
这个站点还托管了一些公共报告，比如建筑许可、营业执照、财产转让以及对公众十分重要的诸如此类的服务。
This site also hosts public records like Building permits, Business licenses, property transfers and similar such services that are essential for the common mass.
对后一种情况，在转让股权时应免缴营业税。
only on the last case, the transfer of equity is exempt from tax.
王小姐：包括变更股东、股权转让、注册资本、住所、经营范围、企业类型和营业期限等。
Miss Wang: They include: Alteration of shareholders, transfer of stock equity, registered capital, domicile, business scope, enterprise type, operation period, etc.
永久营业权一些组织对不动产的永久所有权，例如教会，其地产不能转让或出卖。
Perpetual ownership of real estate by institutions such as churches that cannot transfer or sell it.
《企业法人营业执照》不得伪造、涂改、出租、出借、转让。
The Business License is prohibited to be forged, altered, lent or transferred.
第二十四条任何单位和个人不得伪造、涂改、出售、出租、出借或者以其他方式转让营业执照。
Article 24 No unit or individual shall forge, alter, sell, lease, lend or transfer the business license in other forms.
目前我国法律对营业资产转让未做具体规定，但实践中营业资产转让的行为却客观存在，因此有必要对营业资产转让的行为进行深入研究。
Although there is no statues law on business assets transferring in China, it does exist in the practice. So it's necessary to do deep research on it.
对后一种情况，在转让股权时应免缴营业税。
Only in the last case, the transfer of equity is exempt from taxation.
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.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
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