中文：

营业税是一种以营业额为征收对象的税收，是许多国家财政收入的重要来源之一。不同国家和地区的营业税税率有所不同，但通常采用比例税率或定额税率。

比例税率是根据营业额的一定比例来征收营业税，一般来说较为灵活，能够更好地反映市场变化和经济增长。例如，一些国家采用10%至30%之间的比例税率，根据不同行业和地区进行调整。定额税率则是根据营业场所的面积、座位数等固定指标来征收营业税，相对来说较为简单易行，适用于一些特定的行业和地区。

在中国，营业税的税率根据行业不同而有所差异。服务业和销售不动产通常采用5.5%至20%的比例税率，而建筑业和交通运输业则采用3%至8%的比例税率。此外，还有一些特殊的服务行业，如金融、保险等，税率也有所不同。

总的来说，营业税的税率是根据不同行业和地区的经济状况、财政需求以及政策目标等因素来制定的。政府可以通过调整营业税税率来调节市场供求关系和经济发展速度，以达到促进经济增长、增加就业机会以及维护社会稳定等目的。

英文：

Business tax is a tax levied on business turnover, and is one of the important sources of fiscal revenue in many countries. The business tax rates vary in different countries and regions, but usually adopt proportional tax rates or fixed tax rates.

Proportional tax rates are levied on a certain proportion of the business turnover, which is generally more flexible and can better reflect market changes and economic growth. For example, some countries adopt proportional tax rates ranging from 10% to 30%, adjusted according to different industries and regions. Fixed tax rates are levied on fixed indicators such as the area and seating capacity of business premises, which is relatively simple and easy to apply, especially for some specific industries and regions.

In China, the business tax rates vary depending on the industry. Service industries and sales of real estate usually adopt proportional tax rates ranging from 5.5% to 20%, while the construction industry and transportation industry adopt proportional tax rates ranging from 3% to 8%. In addition, there are special service industries such as finance and insurance with different tax rates.

Overall, the business tax rate is determined based on factors such as economic conditions, fiscal needs, and policy goals of different industries and regions. By adjusting the business tax rate, the government can regulate market supply and demand relationship and economic development speed, in order to achieve the goals of promoting economic growth, increasing employment opportunities, and maintaining social stability.