一销售货物或劳务之营业人。
依第四章第二节规定计算税额之营业人，销售其非经常买进、卖出而持有之固定资产。
The sales of fixed assets which are not regularly traded by business entities which compute their business tax according to Section II of Chapter IV.
限于篇幅，本文研究的对象为旅游营业人与旅游者之间因提供综合性的旅游服务而达成的包价旅游合同。
Due to space limitations, this research is targeted at package tour contract that reached between business people and tourists for providing integrated travel services.
文中主要认为，旅游合同是指旅游营业人以营利为目的与旅游者签订的提供包价旅游服务或者代办旅游服务的合同。
The thesis thinks that the travel contract is a kind of contract that the travel agency supply organized travel and intermediary travel service to make profit.
改正您通过随后的测试所发现的问题要涉及不只一个人 ——因此，更多间接营业成本。
Fixing problems you detect through later testing typically involves more than one person -- and therefore, more overhead costs.
建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub - contractors.
“营业不到一年时间，我和合伙人已能凭借这款应用的收入做到了自给自足，这个成绩相当不多，”她说，“多数公司都没有这么顺利。”
"I think it's great that my partner and I are self-sufficient on income from the app after being in business for not even a year," she said. "Most businesses can't say that."
德克萨斯州一位药店营业员认为原因在于墨西哥人与黑人不同，他们可以坐在冷饮柜边喝饮料，但是如果想要一张桌子，就得与白人分开坐。
One Texas drugstore clerk explained that Mexicans, unlike blacks, were allowed to drink at the soda fountain. But if they wanted a table they would be seated apart from whites.
一家服装店的雇员说，一些人警告他停止营业，不然可能会有一些麻烦，但是他决定继续开门营业，因为他需要钱。
A clothing store employee said some people had warned him to keep his shop closed because there could be trouble, but he decided to open it up and work because he needs the money.
我依然记得那让人震惊的一天：纽约证券交易所居然没能开门营业。
I remember the shocking day when the New York Stock Exchange failed to open its doors.
有些人自愿选择从事这些工作，但剩下的人是害怕从事主营业务，害怕沙文主义兴盛，无法得到提拔。
Some do so by choice, but others fear they will not get ahead in more chauvinist parts of a business.
杂货店每天营业时间很长，况且马克天生就是工作狂，加上一家人齐上阵，包括桑德拉在内。 大家经常在夜里依然等着客户光临，或者盘点贺卡的库存状况。
The days at the store were long, but Mark was a born workaholic, and everyone pitched in, including Sandra, who often waited on customers at night and monitored the greeting card inventory.
税务局：不仅是代办处，还包括管理和营业机构、作业场所和代理人。
Tax official: not merely the representative office, it also include the establishment of management and business, the site of assignment and agent.
雅虎、美国在线、和微软将在线运营业务合并，让人们不可避免地想到：三木成森，三人成众。
Merging Yahoo, AOL and Microsoft's online operations would draw the inevitable comparisons to tying three bricks together.
结果是鼓舞人心的：将近70%人的毕业后增加了企业的营业额，50%的人创立了自己的事业。
Early results are encouraging. Nearly 70% percent of graduates have shown revenue growth and 50% have created jobs.
元月1日后，我公司解散。在原址成立O&S商社继续营业，由H.O.和J.S.二人主持业务。
After January 1st, our partnership will be dissolved and the business will be carried on at the same address, by H.O. and J.S. under the firm-name of O & S.
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.
据Menu食品公司发言人介绍，这家位于恩波里亚的工厂仍在营业并且继续生产新的食品，同时安全检查也正夜以继日地进行着。
The Emporia plant remains open and continues to produce new food, according to a Menu Foods spokesperson, who adds that safety tests are being done around the clock.
据Menu食品公司发言人介绍，这家位于恩波里亚的工厂仍在营业并且继续生产新的食品，同时安全检查也正夜以继日地进行着。
The Emporia plant remains open and continues to produce new food, according to a Menu Foods spokesperson, who adds that safety tests are being done around the clock.
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