Seriously, not all business has to pay business tax in China. Many lines of business pay value-added tax(增值税).Recently, the replacement of business tax with value-added tax will be extended to construction, real estate, finance and consumer services, said the government department concerned.

when you buy something you pay the tax called 消费税。营业税 means when you sale something and you get profit so you need to pay the tax.

营业税 :Business tax 销售税=消费税： Consumption Tax