tax selling

Fundamental Thread: the space analysis on selling-channel-saving-tax will be first on and then the saving tax design of the selling channel and at last is the design on its risk and guidance.

基本思路：先进行分销渠道节税空间分析，再进行分销渠道的节税设计，最后分析节税设计的风险与防范。

The new tax policy requires anyone selling a secondhand apartment or house within five years of its purchase to pay a sales tax of 5.5 per cent, extending the taxable period from the previous two years.

这项新税收政策规定，任何人若想在买房后五年内出售二手房，都必须支付5.5%的营业税。征税期此前为两年，这次延长到了五年。

Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals

还本销售会计处理和税法规定的差异

The joint venture will pay the business tax and the land appreciation tax on selling houses.

只对合资企业的房产销售征收营业税和土地增值税。

He avoided the capital gains tax by short selling.

他通过短期交易来逃避资本增值税.

What is studied in the thesis is the design about saving tax in the selling channel, which aims at analysis on tax, finding out planning point and designing on saving tax on base of the different organizing forms of the selling channel and the various selling behavior.

本论文所研究的是分销渠道中的节税设计，目的在于对分销渠道的不同组织形式、不同销售行为进行涉税分析，找出筹划点，作出节税设计。