营业税
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(营(yíng )业(yè )税(shuì ),营(yíng )业(yè )税(shuì ))
国(guó )家(jiā )税(shuì )收(shōu )的(de )一(yī )种(zhǒng )。税(shuì )款(kuǎn )由(yóu )工(gōng )商(shāng )业(yè )单(dān )位(wèi )及(jí )个(gè )体(tǐ )工(gōng )商(shāng )业(yè )者(zhě )遵(zūn )照(zhào )政(zhèng )府(fǔ )的(de )规(guī )定(dìng ),按(àn )营(yíng )业(yè )额(é )的(de )大(dà )小(xiǎo )定(dìng )期(qī )向(xiàng )政(zhèng )府(fǔ )交(jiāo )纳(nà )。
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