Mainly states the status of operating tax and the problems concerned.

主要说明了营业税的地位及其存在的问题。

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But low business taxes and the lack of a provincial sales tax make overall operating costs lower than in Ontario.

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。

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This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

这种方法是用产出（这里表示扣除营业税以及做了其他调整的营业净利润）减去投入（这里表示年度总投入资本，包括负债和权益）。

youdao

Operating pre-tax profit in the wealth management business was the highest in the bank's history, said Mr Gorman.

BBC: Morgan Stanley reports first quarter profit

This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

ECONOMIST: The ultimate measure by which a company is judged

We do not anticipate that such repatriation, in the short-term, would result in actual cash payments in the U.S., as the taxable event would likely be offset by the utilization of our net operating losses and tax credits.

FORBES: Revealed: How U.S. Companies Can Repatriate Cash Tax Free