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business tax
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【经】 营业税, 商业税
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详细解释：
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以下为句子列表：
英文: All losses incurred from guarantee liabilities may be deducted before payment of business tax in accordance with the applicable laws and regulations.
中文: 担保机构实际发生的代偿损失，可按照规定在企业所得税税前扣除。
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英文: Article 13 The Business Tax assessable period shall be five days, ten days, fifteen days or one month.
中文: 第十三条营业税的纳税期限，分别为五日、十日、十五日或者一个月。
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英文: Article 15 The collection of Business Tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the Standing Committee of the National People's Congress.
中文: 第十五条对外商投资企业和外国企业征收营业税，按照全国人民代表大会常务委员会的有关决定执行。
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英文: Article 2 The taxable items and tax rates of Business Tax shall be determined in accordance with the attached to these Regulations.
中文: 第二条营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
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英文: Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
中文: 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。
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