营业税是以纳税人从事经营活动的营业额(销售额)为课税对象的税种,属于流转税的范畴,其主要特点是计算征收较为简便。未改征增值税的行业继续征收营业税。营业税设置了九个征税项目;(1)交通运输业。征税范围包括陆路、水路、航空、管道运输及装卸搬运。(2)建筑业。征税范围包括建筑、安装、修缮、装饰及其他工程作业。(3)邮电通讯业。征税范围包括邮 Business tax is the type of tax that the taxpayers engaged in business activities turnover (sales) as the object of tax turnover, the main feature is the calculation of the levy more convenient. The industries that have not been converted into VAT continue to charge sales tax. Business tax set nine tax items; (1) Transportation. Taxation covers land, waterway, aviation, pipeline transportation and handling. (2) Construction industry. The scope of taxation includes construction, installation, renovation, decoration and other engineering operations. (3) post and telecommunications industry. The tax includes mail