| 单词 | 营业税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 营业税 noun —business tax n营业税 —tax on turnoverSee also:营业 n—trade n 营业—do business 税 n—taxes n • duty n • toll n
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修订后的细则中，营业税税收准则发生了一些根本性的改变，我们将在之后的章节中对其进行讨论。 chi.mazars.cn | The revised Implementation Rules [...] have made some fundamental changes of the taxing [...] principles of the business tax (“BT”) regulations [...]which we shall comment in the later paragraphs. mazars.cn |
a- 从受税之有收入起, 四年免收收入营业税及在免税总 价值不超过工艺革新投资总经费之条件下给于减免接 着九年税收的百分之五十。 nistpass.gov.vn | a/ Exemption from enterprise income tax for four [...] years from the time taxable [...] incomes are generated and a 50% reduction of payable tax amounts for nine [...]subsequent years, with [...]the total exempted tax amount not exceeding the total fund invested in technological renewal nistpass.gov.vn |
财政局营业税M/1表格影印本 (可於申请检查时递交)。 industry.macautourism.gov.mo | One copy of M/1 business tax form from the Finance [...] Services Bureau (DSF) (can be submitted when applying for inspection of facilities). industry.macautourism.gov.mo |
在披露国内市场相 关数据时，公司基本都披露了常见的税项， 如 营业 税，消 费税，教育附加费和城市维护建设税等。 syntao.com | When analysing disclosure for the domestic [...] market, most companies reported on common tax items such as business, consumption, [...]educational surcharge [...]and city maintenance and construction. syntao.com |
如果有 效支付的特许开采费超过矿业公司应付 的 营业税 ， 则 矿业公司除按照法律支 付特许开采费外，不再需要支付相应 的 营业税。 uria.com | Mining companies legally required to pay royalties are released from the [...] obligation of paying the [...] corresponding municipal turnover tax if the effectively paid royalties exceed the company’s otherwise payable turnover tax. uria.com |
须缴纳10%的服务税，并按8美金∕人∕晚（不计年龄）缴纳酒 店 营业税。 shangri-la.com | There is a 10% service [...] charge and USD 8 bed tax per person per [...]night regardless of age. shangri-la.com |
中拍协和AMMA联合发布的《2012中国文物艺术品拍卖业标准化 状况报告》显示，2011年文物艺术品成交额TOP榜 单 中 ，朵 云 [...] 轩 位 居 第 七 ，而 在文物艺术品拍卖营业税创税 额TOP榜中位居第五。 imgpublic.artprice.com | The “2012 status report on Chinese antique art auction market standardisation” jointly published by the CAA (China Association of Auctioneers) and AMMA shows that in the 2011 listing of Top [...] Art sales, DuoYunXuan ranked seventh, and fifth in the antique art auction [...] records of the highest business taxes filed. imgpublic.artprice.com |
苏斯曼为希望进入中国市场的公司提供了一个更好的方案，同时讲述了中国的企 业 税 改 革（ 由 营业税 转 为增值税）如何对该行业产生影响。 chi.mazars.cn | Jean-François provides an overview on the preferred ways for [...] companies to [...] enter the Chinese market while presenting how the recent Corporate Tax Reform in China (transformation of Business Tax into Value-Added Tax) has impacted [...]selected industries. mazars.cn |
营业税金及 附加增加主要系城市维护建设税和教育费附加增加。 csgholding.com | The increase of taxes and surcharge was [...] because the increase of city maintenance and construction tax and educational surcharge. csgholding.com |
地方政 府可以考虑降低这类企业的营业税或 快 速颁发其许可证，以促进建立这类企业。 daccess-ods.un.org | Local governments can [...] consider reducing business taxes or fast-tracking [...]permits for these types of businesses to foster their creation. daccess-ods.un.org |
鉴于足底按摩是新兴行业，有关政府部门需要时间，分析研究该行业的实质业务内容，期间，部份足底按摩经营者在财政局办理 了 营业税 登 记。 industry.macautourism.gov.mo | Because of that, the government department needs time to analyze and study their actual range [...] of services. Meanwhile, some of the foot massage parlors have [...] registered for business tax at the Finance Services Bureau. industry.macautourism.gov.mo |
卢森堡基金的管理公司/咨询公司的 纳税 SICAV的管理公司通常以公共有限公司 （S.A.）或私营有限公司（S.à r.l.） 的法律形式成立，应在其全球收入 的基础上充分缴纳市政营业税和企 业所得税（卢森堡市的总税率为 28.80%），以及每年0.5%的净财 富税。 pwc.lu | A minimum corporate income tax of 3,000 euros (i.e. 3,210 euros including the solidarity surtax of 7%) applicable to all corporate entities having their statutory seat or central administration in Luxembourg and for which the sum of fixed financial assets, transferable securities and cash at bank exceeds 90% of their total gross assets. pwc.lu |
了解政府最新出台的、会影响我们工资 和 营业税 等 项 目报告方式的政策变化，提高我们系统的工作效率以适应这些变化。 contdisc.com | Trying to figure out what changes are happening at the government [...] level that affect how we report [...] items…from payroll to sales tax, and making our systems [...]work more efficiently to keep up with those changes. contdisc.com |
针对2008年09月修订后重新发布的 营业税 暂 行 条例，财政部与国家税务总局于2008年12月15日发布了修订版的 《 营业税 暂 行条例实施细则》。 chi.mazars.cn | The Ministry of Finance and the State [...] Administration of Taxation issued the revised “Implementation Rules for Provisional Business Tax Regulations” on 15 December 2008 for the amended Business Tax Regulations which [...]were issued in November 2008. mazars.cn |
营业税金及 附加增加主要系本报告期销售毛利率提高使增值税增加导致应交的城市维护建设税和教育费附加增加所 [...] 6 致。 csgholding.com | The increase of taxes and surcharges was mainly [...] because the increase of value-added tax resulted from the raise of sales [...]gross margin which led to the increase of the city maintenance and construction tax and education surcharge. csgholding.com |
受营业税改征 增值税(“营改增”)的影响，本集团2013年1季度营业收入减少计15.59亿元，营业成 本减少计11.29亿元，营业税费减 少计5.03亿元，销售和管理费用减少计0.07亿元，利润总额增 加计0.8亿元。 airchina.com.cn | Due to the change of its applicable taxes from business taxes to value-added taxes, the operating income, operating costs, business taxes and selling and administrative expenses [...] of the Company [...]and its subsidiaries decreased by RMB1.559 billion, RMB1.129 billion, RMB503 million and RMB7 million respectively, while the total profits of the Company and its subsidiaries increased by RMB80 million in the first quarter of 2013. airchina.com.cn |
生产经营单位投资建立新生产流线, 扩大生产规模, 工艺更新, 改善生态环境, 提高生产能力对四年里之 收入增值部分给于免纳收入营业税及 减 免接着七年税 收的百分之五十。 nistpass.gov.vn | Production and business establishments that invest in the building of new production chains, expansion of the production scale, renewal of technologies, improvement of the ecological environment, or raising of the production capacity [...] are entitled to [...] enterprise income tax exemption for increased incomes for four years and a 50% reduction of payable tax amounts for seven [...]subsequent years. nistpass.gov.vn |
First Advantage是一家领先的人才获取解决方案供应商，它提供的人才获取解决方案包括：工作背景筛选、职业健康服务、求职者跟踪系统、招聘解决方案、技能与行为评估 和 营业税 咨 询 服务。 tipschina.gov.cn | First Advantage combines industry expertise with information to create products and services that organisations worldwide use to make smarter business decisionsFirst Advantage is a leading provider of talent acquisition solutions including: employment background screening, occupational health services, applicant tracking systems, recruiting solutions, [...] skills and behavioral [...] assessments, and business tax consulting servicesFirst Advantage is headquartered in Poway, Calif. tipschina.gov.cn |
对于国内的供货商不包含法定的 营业税 ， 除 非另有协议，价格应包括将货物根据“Incoterms 2010完税后交货条款”运抵，或运到瓦得克莱博格基地，又或在订单转移的情况下直接运往特定的目的地，且加上包装费，运费和保险费。 kraiburg-tpe.com | Unless agreed otherwise, the price shall include the delivery "DDP Incoterms 2010“ or to the plant in Waldkraiburg, or directly to the place of destination in case of transfer orders, packing, transport and insurance. kraiburg-tpe.com |
在小企业和私营企业的纳税和其他付款方面尽可能提供最优惠的条件、 优势和利益；改善和统一会计制度以及向金融、税务和统计当局呈报账 目的方法 daccess-ods.un.org | Creating the most favourable possible conditions, advantages and benefits in the area of taxes and other payments [...] for small businesses [...]and private enterprise; improving and unifying accounting systems and methods for submitting accounts to financial, tax and statistical authorities daccess-ods.un.org |
从 2011 年开始，把企业税收负担从 7%降为 6%，以便为小企业和私营企业家 增加发展机会。 daccess-ods.un.org | Starting [...] in 2011, the business tax burden is due to be reduced from 7 to 6 per cent in order to increase development opportunities for small businesses and private enterprise. daccess-ods.un.org |
在五年期间, [...] 如果本基金, 不得使用或使用目的不对, 企业要把国家留 给企业的税务前利润的营业收入税部 分及税务前利润发生 的利息纳入国家财政预算。 nistpass.gov.vn | After five years, if that fund is not used or is used for improper purposes, the enterprise shall remit [...] into the state budget the amount [...] of enterprise income tax on the pre-tax profit which the State [...]allows the enterprise to retain [...]and the interest on that profit. nistpass.gov.vn |
我们始终向读者强调这样一点，本指南中所提 供的信息并非专业性建 议，也不能替代法律、 税务或经营建议。 paiz.gov.pl | We would like to emphasise firmly to the readers that the [...] information in this guide is not professional [...] advice and should not be treated as a substitute for legal, tax or business advice. paiz.gov.pl |
然而，对除通过固定营业 地进行服务之外的所有服务进行了统一处理，这样可在第 7 条与第 14 条之间对 服务征税进行合理分配，而且来源地国对这些服务所得收入的 征 税 ( 相 对 于一般 营业收入征税)也明确了。 daccess-ods.un.org | However, dealing with all services other than those performed through a permanent establishment would represent a sensible allocation for the taxation of services between articles 7 and 14 and [...] would clarify the [...] source-country taxation of income from such services, as distinguished from the taxation of business income generally. daccess-ods.un.org |
依照这种解释，按照第 7 条规定不能征税的营业收入 项目，无论如何也可以断定第 7 [...] 条述及了该项目，因 此本来会允许来源地国对该收入征税的第 21 条不再适用。 daccess-ods.un.org | Under this [...] interpretation, any items of business income not taxable [...]under article 7 would nevertheless be considered to [...]be dealt with in article 7, so that article 21, which would otherwise allow the source country to tax such income, would not apply. daccess-ods.un.org |
报告述及特设委员会 (原油收入监督委员会)对科特迪瓦原油工业的审查。委员会由碳氢 工 业 、 税 务、 海关、国家石油公司、一家私人审计公司以及 私 营 石 油公司的代表组成。 daccess-ods.un.org | The committee comprises a number [...] of representatives [...] of various Government agencies, namely, hydrocarbons, taxes, customs, the State oil company PETROCI, a private auditing [...]company and representatives of private oil associated companies. daccess-ods.un.org |
巴西面对全球金融危机的良好表现 主要是由于保持宏观经济的稳定和银行体系的稳固以及政府采取的反周期政策， 包括减税，增加公营银行 提供的信贷水平，保持“加速增长”方案的投资和对最 低工资政策的评估，以及扩大收入转移方案和 失 业 保 险。 daccess-ods.un.org | Brazil’s good performance in the face of the global financial crisis mainly stems from the guarantee of macroeconomic stability, solidity in the banking system and the anti-cyclical policies [...] adopted by the Government, [...] which included reducing taxes, increasing the level of credit offered by public banks, maintaining the investments of the “Acceleration of Growth” programme and the valuation of minimum wage policy, and expanding the income transfer programme and unemployment insurance. daccess-ods.un.org |
他赞扬该基金的人道主义和发展努力，特别是在亚美尼亚和“阿尔察赫”的 [...] 偏远边境村庄的基建项目方面的努力，过去 18 年来给了数万民众的生活带来了 [...] 积极的变化……亚美尼亚基金公司是一个 非 营 利 性的 501(c)(3)免税企业，成 立 于 1994 年，目的是促进对亚美尼亚和纳戈尔诺-卡拉巴赫的大规模人道主义和基 [...]础设施发展援助。 daccess-ods.un.org | He commended the humanitarian and developmental efforts of the Fund, specifically its infrastructure projects in Armenia’s and “Artsakh’s” remote borderline villages that have been bringing a positive change to the lives of tens of thousands for the [...] past 18 years ... Armenia [...] Fund, Inc., is a non-profit 501(c)(3) tax-exempt corporation established [...]in 1994 to facilitate large-scale [...]humanitarian and infrastructure development assistance to Armenia and Nagorno-Karabakh. daccess-ods.un.org |
尽管这种做法可能表明，为便于交税 和 运 营 而 普 遍采用相互关联的公 司结构已日渐得到司法承认，但有利于下达合并令的情形为数极少，其中包括 籍由控制权或所有权集团成员的业务 和 事务高度一体化，因而如不投入大量时 间和资源，便很难甚至无法将集团不同成员的资产和负债分开，从而查明例如 资产的所有权和集团每一成员的债权人，而投入大量时间和资源将最终损害所 有债权人。 daccess-ods.un.org | While this practice [...] may reflect increased judicial recognition of the widespread use of interrelated corporate structures for taxation and business purposes, the circumstances that would support a consolidation order are, nevertheless, very [...]limited. They include [...]situations where there is a high degree of integration of the operations and affairs of group members, through control or ownership, that would make it very difficult, if not impossible, to disentangle the assets and liabilities of the different group members to identify, for example, ownership of assets and the creditors of each group member, without expending significant time and resources that would ultimately hurt all creditors. daccess-ods.un.org |
船东必须承担非发动机维修费用、“停工”损失、货物损坏、罚款、所有适用的 赋 税 、 所 有 营业 成 本以及其它因“可 保修故障”所引起的损失。 steyr-motors.com | Failure to comply with the requirements for submitting a warranty claim shall be presumed to have deprived STEYR MOTORS of adequate and timely notice of a defect and shall relieve STEYR MOTORS of any duty of performance under this Warranty. steyr-motors.com |
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