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汉语拼音：yíng yè shuì

对属于征收对象的企业和个人，就其营业额征收的一种流转税。

1. 国家税收的一种。税款由工商业单位及个体工商业者遵照政府的规定，按营业额的大小定期向政府交纳。

• Cutting corporate taxes is not the kind of idea that normally pops up in presidential campaigns.

  降低公司营业税可不是总统选举中常见的招数。

• Cutting the rate to 25 percent would seem to cost the Treasury about $100 billion a year.

  将公司营业税缴税比例降低到25%将使国库每年损失1000亿美元。

• Buyers can sometimes avoid local sales taxes online, and shipping is often free.

  有时在网上购物可以避开当地营业税，而且通常免邮费。

• Admittedly, as an online outfit Amazon does not pay sales tax in American states where it has no physical presence.

  必须承认，作为在线零售的亚马逊由于并没有实体店，所以它无需缴纳营业税。

• PST , VAT, customs clearance, or other expenses to and from the U. S. repair centers are the customer's responsibility.

  送货费用由客户承担，具体包括货服税、营业税、增值税、海关结算和其他出入美国修理中心的费用。

• The Contract price shall be free of any present or future Customs duties, sales, excise, withholding or similar taxes in effect in the PRC.

  合同价不包括现在或将来的关税、营业税，消费税及在中国执行的类似税种。

• computer software patents and the right to use non-patent technology transfer is not to collect sales tax, value-added tax should be levied.

  对以存储介质为载体，但不记载计算机程序及其有关文档的非计算机技术成果和技术秘密的转让收入征收营业税。

• As such, a comparison of the rate of BT with the rate of VAT is a false comparison.

  因此，直接比较营业税和增值税的税率以衡量税负高低是不正确的。

• It derives much of its revenue from sales taxes and has no city property tax.

  其收入大都来自营业税，没有城市财产税。