Business Tax is levied on the provision oftaxable services the transfer of intangible assets and the sale ofimmovable properties .

对提供应税劳务、转让无形资产以及 销售不动产的行为，征收营业 税。

Operating malpractices heavy tax and high price of official salt stimulated the production and sale of illicit earth salt fiercely .

官盐经营的弊端和 税重价高极大的刺激了硝土私盐的 产销。

The outflows were swollen by factors such as last autumn 's Italian tax amnesty and the sale of a Brazilian subsidiary but UBS acknowledged staff defections and uncertainties about Swiss bank secrecy would hurt flows for some time .

客户资金流出加速的原因包括，去年秋天意大利 税务特赦，以及瑞银 出售巴西子公司等，但瑞银承认，员工跳槽和有关瑞士银行保密制度的不确定性，将在一段时间内持续产生负面影响。

Hong Kong does not impose any tax on art sale .

香港对艺术品 拍卖不征任何 税。

Thais disliked Mr Thaksin 's use of a loophole to avoid paying tax on the $ 2 billion his family raised in the sale .

他信当时是泰国的总理。泰国人很不满意他信利用法律漏洞，避开为这项价值20亿美元的 交易 纳税的行为；

Generally speaking the business tax is levied on the taxable service the transfer of intangible asset and sale of the immovable property within china .

一般地说，提供给税业务、转让无形资产和 出卖不动产都要交纳营业 税。

If partners are to pay income tax on fees and carried interest then the sale value of the contracts should also be subject to income tax .

如果合伙人要就管理费和附带权益缴纳所得 税，那么 出售合伙 股份所得收益也应该缴纳所得税。

Specialist lawyers and accountants said the rules were vague but that Mr Chen would not usually be required to pay tax on a share sale .

专业律师和会计师们表示，相关规则有点含糊，但通常而言，陈发树不需为 出售股票而 缴税。

For ordinary dwelling houses purchased by individuals and in which the purchasers have lived less than a year the business tax to be paid on sale is based on the difference of selling and purchasing prices .

个人购买并居住不足一年的普通住宅， 销售时营业 税按销售价减去购入原价后的差额计征；

The logic at the time was that it would be cheaper to pay capital-gains tax on a one-off sale than to continue paying Harold Wilson 's astronomic income tax .

他当时考虑的只是一次性 卖掉版权需要支付的资产利得 税低于需要不断支付给哈罗德•威尔逊的天文数字般的所得税。

Forget about the tax shields and all that other stuff & these points alone are enough to make this share sale look suspect .

忘掉 缴税和其他托词吧，就凭这些就足以使得这项 售 股 计划看起来非常可疑。

That is to say the realization of income according to concrete condition by the tax lay prescription because the sale is achievement of produce and operation enterprise the future profit was brought for enterprise as soon as it happened income is defined .

因为 视同 销售 行为也是企业的生产经营成果，它为企业带来了未来收益，所以应予发生时确认收入。

The prospect of changes to US tax laws in the new year which may see the long-term capital gains rate rise from 15 per cent could also prompt owners of large privately held businesses to consider a sale .

鉴于美国 税收制度明年或有所变化的预期，特别是长期资本利得税率可能较目前的15%有所上调，大型私营企业的所有者也在考虑 卖掉自己的公司。

If these efforts to cut the debt burden fail a one-off wealth tax or the sale of selected state-owned assets should also be contemplated .

如果上述削减债务负担的努力无法奏效，那么还应当考虑征收一次性的财富 税，或者选择 出售一些国有资产。

Please fill out the Tax Certificate Form for Sale and Payment of Foreign Exchange .

请问如何办理 售付汇手续？请填写《 售付汇开具 税务凭证申请表》。

In September state media reported that the state administration of taxation was investigating Mr Chen for tax fraud related to the sale of shares he owned in Zijin Mining .

9月份，官方媒体报道称，国家税务总局正在调查陈 发树，以查明他在 出售自己所持的紫金矿业股票时，是否存在骗税行为。

After - tax profit margin is the ratio of net income to net sale .

税后利润率指净收入与净 销售之比。

The policy will offer measures like tax and credit incentives to increase the sale of vehicles .

政策将提供一些诸如 税和贷款方面的措施以便增加汽车的 销量。

They also warned of more intensive involvement in the Greek economy to improve tax collection and accelerate the sale of state-owned assets .

他们还警告说，将加大对希腊经济的干预，以增加 税收，并加快国有资产的 出售步伐。

The payable tax amount of the enterprise shall be filled in the tax amount column that is the value-added tax amount is calculated in accordance with a 6 percent rate levied on the sale volume .

税额栏填写其本身应纳的税额，即按 销售额依照6%征收率计算的增值 税额。

The incentive to do so is that Blackstone and other funds have employed an aggressive tax structure for their IPOs under which the tax benefits from the sale of shares to investors flow through to the partners .

这种做法的动机在于，百仕通和其它基金在IPO时采用了积极的税制结构&在这种结构下，向投资者 出售股份的 税收好处流到了合伙人手里。

If you sell your property within five years you pay a 5.5 per cent tax on the sale .

如果你在5年内卖出房产，需要交纳5.5%的 营业 税。

The paper analyses the taxation fields related with enterprises ( specially touches resource tax value-added tax sale tax and income tax of enterprises ) and put forward some proposals for improving taxation management in geological and prospecting enterprises .

本文根据地勘单位企业涉税现状，从资源税、增值 税、 营业税、企业所得税四个税种入手，有针对性地提出了地勘单位税收筹划的一些措施建议。

With regard to tax planning of the operating process the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity .

关于营运过程中的纳税筹划，本文主要对电的产生到消费过程中涉及的电建企业、发电企业、 售电企业和输配电企业的 纳税筹划进行了研究；