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.
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