Home sales also attract a turnover tax in Britain and elsewhere.
在英国和其他的一些地方，国内交易仍然被课税。
Both income tax and turnover tax are involved in asset transfer of enterprises.
资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。
In the turnover tax system what's the relationship between the business tax the value-added tax and the consumption tax?
您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？
In the turnover tax system, what's the relationship between the Business tax, the Value-added tax and the Consumption tax?
您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？
There exist primarily the problems such as turnover tax overweight, income tax confusion, property tax loss, and behavior tax dislocation in China.
我国证券市场目前主要存在流转税过重、所得税混乱、财产税缺失、行为税错位等缺陷。
After a near bubble last year, the Beijing real estate market was decidedly cool at the beginning of the New year - partly due to the expiration of a turnover tax exception.
经过去年泡沫之后，北京房地产市场在新年开始时明显的冷却-部分原因是由于异常的流转税期满。
The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.
本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。
Turnover tax refers to a tax on the gross revenue of a business, while a VAT refers to a tax levied on the difference between a commodity's price before taxes and its cost of production.
营业税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。
There are some shortcomings in current Chinese stock exchange turnover tax: levy scope is too narrow, tax rate is too high, the function of macroscopical adjustment is invalid, and so on.
目前我国证券交易流转税存在着征税范围过窄、税率偏高、宏观调节功能缺位等缺陷。
If the turnover has not been accounted for separately, the higher tax rate shall apply.
未分别核算营业额的，从高适用税率。
Tax official: the tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing.
税务局：税务局可以根据当地的同类价格或其成本水平来核定。
An industrial policy features a cut in payroll taxes but only for a few industries, which will pay a (smaller) tax on turnover instead.
这个政策的主要特点是，一些工业企业可以支付小额的营业税，来削减的企业工资税。
Income Tax is calculated according to 1.2 % of the Sales Turnover.
所得税是根据营业税的1.2%计算得出的。
One-off charges aside, its third-quarter results suggest the company is in line for a 20% increase in turnover this year to over Euro50 billion ($64 billion), with pre-tax profits up 11%.
剥离一次性费用，公司第三季度的销售额比去年同期增长了20%，达到500亿欧元（640亿美元），税前利润上涨了11%。
Calculation of business turnover for business tax purposes revised.
条例修订了营业税计算营业额的方法。
Sales Tax is calculated according to 5% of Sales Turnover.
消费税是根据营业额的5%计算的。
Tax official: in this case, if you can provide the whole contract documents, which introduce the bargain in China, the taxable commissions can be calculated as 3% of the whole contract turnover.
税务局：ꆊ如果能提供在境内介绍成交的全部合同资料，可以按合同成交额的3%核定佣金计税。
If the turnover has not been accounted for separately, the higher tax rates shall apply.
未分别核算营业额的，从高适用税率。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
Business turnover for transactions of foreign exchange, negotiable securities or futures conducted by non-financial organizations or individuals is free from business tax.
非金融机构和个人买卖外汇、有价证券或期货，不征收营业税。
The average "bribe tax"—the share of turnover paid by those firms that pay bribes—has declined from 3.6% to 2.9%, though booming economic growth means that the total of bribes paid is probably rising.
平均“贿赂税”（比率）-那些行贿的企业所支付的贿款占收入的百分比-已经从3.6%降到了2.9%，虽然快速的经济增长意味着总的贿款额可能还是上升的。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
税务局：不动产的无偿赠送要视同销售，但是计税额要经过核定。
If the turnover has not been calculated separately, the higher tax rate shall be applicable.
未分别核算营业额的，从高适用税率。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
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