但是大多数其它发达国家采用增值税，它实际是相当于一种全国性的营业税。
But most other advanced countries do have a VAT, which is in effect a national sales tax.
希腊把增值税(一种国内营业税)提高了4个百分点，退休年龄也正在提高。
In Greece, the value-added tax (a national sales tax) was increased four percentage points; the normal retirement age is also being raised.
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.
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.
您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？
In the turnover tax system what's the relationship between the business tax the value-added tax and the consumption tax?
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.
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.
增值税增加应该会使人们勒紧腰带过日子，在这种情况下，商店营业额会受影响，经济形势也会受影响。
So an increase may make people tighten their belts a bit more and in that case the difficulty we could have is that shops will be affected and the greater economy affected also.
财务状况：共69个指标，包括资产、负债、主营业务收入、利润、增值税、工业中间投入、现金流量等方面的指标。
Finance: 69 indices, including asset, liability, revenue of major activities, profits, value-added-taxes, intermediate industrial input, cash flow, etc.
您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？
In the turnover tax system, what's the relationship between the Business tax, the Value-added tax and the Consumption tax?
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.
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.
送货费用由客户承担，具体包括货服税、营业税、增值税、海关结算和其他出入美国修理中心的费用。
PST, VAT, customs clearance, or other expenses to and from the U. S. repair centers are the customer's responsibility.
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.
因此，直接比较营业税和增值税的税率以衡量税负高低是不正确的。
As such, a comparison of the rate of BT with the rate of VAT is a false comparison.
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.
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.
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.
如果你们将分得的房产再销售，则须按销售不动产再交营业税和土地增值税。
If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.
而营业税的纳税人购买货物或劳务所支付的价款中包含了增值税和营业税两种税收成本。
Businesses that have been paying BT have effectively had both VAT and BT embedded in the price of goods and services they acquire.
试点行业原营业税优惠政策可以延续，并根据增值税特点调整。
The original pilot sectors can continue with their business tax incentives, and can be adjusted according to the new VAT.
本文利用城市住户调查资料考察了中国增值税、消费税和营业税这三项主要的间接税在不同收入群体的负担情况。
Using data from the city household survey of Guangdong Province, we studied the incidences of three major indirect taxes in different income groups.
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.
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.
此次营业税向增值税转变所产生的影响将不仅限于本次税改的行业，而将涉及税改行业的上下游行业。
The influence raised from this trial VAT reform will not be limited to the relevant trial industries and will cover its upstream and downstream industries.
此次营业税向增值税转变所产生的影响将不仅限于本次税改的行业，而将涉及税改行业的上下游行业。
The influence raised from this trial VAT reform will not be limited to the relevant trial industries and will cover its upstream and downstream industries.
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