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.
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.
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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