征收营业税 meaning in English
taxes on business
Examples
- Article 15 the collection of business tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the standing committee of the national people ' s congress
第十五条对外商投资企业和外国企业征收营业税，按照全国人民代表大会常务委员会的有关决定执行。 - What fixed number of year sells after the basis is bought is different , or according to sale price , clinch a deal namely the price imposes business tax , or the remaining sum computation after by its sale price deduction purchases the value formerly imposes business tax
根据购买后出售年限的不同，或按照销售价格，即成交价格征收营业税，或按其销售价格减除原购进价格后的余额计算征收营业税。 - Be not worth what 5 years pass on trades to buying housing , the sum of income of carry out room that obtains by its when the sale imposes business tax ; the individual buys common housing more than 5 years ( contain 5 years ) pass on trades , avoid when the sale impose business tax ; the individual is bought be not common housing more than 5 years ( contain 5 years ) pass on trades , by its income of carry out room subtracts the balance after the money paid for something purchased or received for something sold that buys a house imposes business tax when the sale
对购买住房不足5年转手交易的，销售时按其取得的售房收入全额征收营业税；个人购买普通住房超过5年（含5年）转手交易的，销售时免征营业税；个人购买非普通住房超过5年（含5年）转手交易的，销售时按其售房收入减去购买房屋的价款后的差额征收营业税。 - Cost of water of collection of concerned branch of generation of property management company , charge of electricity , light ( coal ) the air expenses , behavior that maintains fund , chummage , the business of " representative " in belonging to business tax " to serve course of " of course of study , accordingly , cost of water of collection of acting to property management company concerned branch , charge of electricity , light ( coal ) fund of air expenses , maintenance , chummage not plan impose business tax , the poundage income that is engaged in this representative business obtaining to its ought to impose business tax
物业治理企业代有关部门收取水费、电费、燃（煤）气费、维修基金、房租的行为，属于营业税"服务业"科目中的"代理"业务，因此，对物业治理企业代有关部门收取水费、电费、燃（煤）气费、维修基金、房租不计征营业税，对其从事此项代理业务取得的手续费收入应当征收营业税。