1) business taxation
营业税制度
1.
The advices about business taxation reform in China are: step one,sort out the reform sequence according to the importance of the industries,then reduce business tax burden in batches;step two,gradually implement VAT reform by sector,and realize overall VAT reform ultimately.
对中国营业税制度改革的建议:第一步,根据行业重要性确定改革顺序,分批实施降低营业税税负的改革;第二步,分行业逐步实施增值税转型,最终实现全面实施增值税。
2) sales tax
营业税
1.
On tax planning scheme of sales tax of construction enterprise;
施工企业营业税税收筹划方案解析
2.
Discussion on the collection and administration of the sales tax on transferring business reputation;
谈转让商誉营业税的征管
3.
To solve this problem, this paper discussed the policies of sales tax toward the newly_f ounded companies.
按照税收中性理论 ,消除铁路行业重复纳税的最佳选择是改营业税为增值税 ,但在无法完全实现这一目标之前 ,国家应对铁路行业实行必要的营业税税收优惠政策 ,以保证改革的顺利进行。
3) Business tax
营业税
1.
Studying on the Welfare Effects of VAT and Business Tax
增值税与营业税的福利效应研究
2.
improving the tax system to create a favorable tax environment,improving business tax,unifying local tax,tax and fee homing.
论述了现行地方税制改革对构建陕西和谐社会的巨大作用;现行地方税制对构建陕西和谐社会的局限性实证分析,如现行税种内外有别,税种缺失,地方税收入规模过小,有碍和谐社会的发展;完善地方税制,构建陕西和谐社会的税收政策取向:1、完善税收制度,为构建陕西和谐社会营造良好税收环境:完善营业税,统一内外有别的地方税,税费归位。
5) commrcial tax system
商业税收制度
6) legal system of property tax
物业税法律制度
补充资料：营业
1.营谋生计。 2.特指经商。 3.职业;工作。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条