[专业英语]注册会计师考试：税收英语对话―营业税 [复制链接]

TOPIC: Would you please give the general introduction of the business tax? \UB<'~z6!  
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　　对话内容： Vi#(x9.  
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　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? A;kAAM  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? yxA0#6so  
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　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 :l9C7o  
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　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . /h2`?~k+  
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　　纳税人：什么是应税业务? 2! wz#EC  
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　　Taxpayer: what do you mean by the taxable services? P$4?-AZ  
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　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 3*arW|Xm  
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　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. i,RK0q?>  
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　　纳税人：不动产好理解，无形资产指什么? 5gJQr%pS  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? @&M$`b ^  
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　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 FP9ZOoog  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. !4z"a@$  
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　　纳税人：计税收入如何确定? s` S<BX7  
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　　Taxpayer: what about the tax base? r2&{R!Fj`  
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　　税务局：大多数情况下指全部价款包括价外费用。 [;.zl1S<  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. ,:z@Ji  
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　　纳税人：预收的价款也计算在内吗? <w,aS;v6jp  
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　　Taxpayer: does that include the turnover received in advance? ;wv
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　　税务局：对于无形资产和不动产是这样。 fwl RwH(  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . z-,U(0 .  
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　　纳税人：无偿赠送呐? ~KX!i 8+X  
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　　Taxpayer: and what about the donation? 8H{@0_M  
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　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 0q62{p7  
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　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. =n#xnZ3  
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　　纳税人：收款是外币怎么办? * |,V$  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? >eU;lru2Q  
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　　税务局：按收入当日或当月一日的汇率换算。 p6ZKyi  
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　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . %Y!lEzB5  
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　　纳税人：营业税税率是多少? ^,`yt^^A  
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　　Taxpayer: how about the tax rate? ;>Kxl}+R  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 (2a~gQGD  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. n7Re@'N<  
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　　纳税人：您说的对我太有帮助了，谢谢! jNB-FVaT  
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　　Taxpayer: what you have said is very helpful, thank you Z?^AX&F  
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