改革与完善营业税法规的几点意见□朱丹青林欣营业税在我国的税制中占着重要地位。１９９４年的全面税制改革，在流转税体系中保留了营业税，并对其进行了调整，调整后的营业税以提供应税劳务、转让无形资产及销售不动产为征税范围，其调整的对象更明晰。营业税收入规模仅... Some Opinions on Reforming and Perfecting Sales and Business Laws and Regulations □ Dan Dan Qing Lin Xin Business tax occupies an important position in China’s tax system. The comprehensive tax reform in 1994 retained the sales tax in the turnover tax system and adjusted it. The adjusted sales tax to provide taxable services, the transfer of intangible assets and the sale of real estate were the scope of taxation. The object of the adjustment was clearer . Sales tax revenue scale only ...