新旧营业税的比较1994年1月1日起实施的《中华人民共和国营业税暂行条例》（以下简称条例），较大幅度地简并简化了营业税的税目和税率。从某种意义上来讲，进一步科学界定了营业税的征收对象，即条例规定的应税劳务、转让无形资产或销售不动产。新营业税同原营业税相比较，在 Comparison of New and Old Business Tax The Provisional Regulations of the People’s Republic of China on Business Tax, which came into force on January 1, 1994 (hereinafter referred to as the “Regulations”), greatly simplified and simplified the business tax items and tax rates. In a sense, further scientific definition of the object of business tax levy, that is, the provisions of taxable services, transfer of intangible assets or sale of real estate. The new business tax compared with the original sales tax, at