| EXAMPLE SENTENCES | ||
|---|---|---|
第六条下列项目免征营业税。 Article 6 The following items shall be exempt from Business tax. | ||
请问如何计算营业税应纳税额？ ？ B: May I ask how to compute the Business Tax payable? | ||
第十三条营业税由税务机关征收。 Article 13 the business tax shall be collected by the tax authorities. | ||
其收入大都来自营业税，没有城市财产税。 It derives much of its revenue from sales taxes and has no city property tax. | ||
物业公司提前介入，减少营业税应税项目等。 Introducing the house keeping company to decrease business tax items. | ||
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。 That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax. | ||
地税主要涉及营业税、个人所得税、城市房地产税等等。 Local taxes mainly include Business Tax, Individual Income Tax, Urban Real Estate Tax and so on. | ||
缴纳蜡像馆的营业税她精力上很大的负担。 The sales tax of wax museum was a tax on her energies. | ||
准许在营业税计税营业额中扣除以下代收费用。 Deducting the following fee from the gross revenue for Business Tax calculation purpose. | ||
对后一种情况，在转让股权时应免缴营业税。 only on the last case, the transfer of equity is exempt from tax. | ||
