|
|
| 1. | corporation business tax |
| 公司营业税 |
|
|
| | |
| 2. | turnover tax; business tax |
| 营业税 |
|
|
| | |
| 3. | For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry |
| 纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。 |
|
|
| | |
| 4. | tax on business |
| 征收营业税 |
|
|
| | |
| 5. | occupancy tax | bed tax |
| 旅馆营业税 |
|
|
| | |
| 6. | retail sale tax |
| 零售营业税 |
|
|
| | |
| 7. | business tax | sales tax |
| 营业税|交易税 |
|
|
| | |
| 8. | special business tax |
| 特种营业税 |
|
|
| | |
| 9. | Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated |
| 第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。 |
|
|
| | |
| 10. | commercial business tax |
| 商业营业税 |
|
|
| | |