[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? ;\T~Hc}&;  
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　　对话内容： clIn}wQ  
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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? H;FzWcm  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? z qd1G(tO  
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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。 ya;(D 8x)  
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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 . w&&)v~Y_  
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　　纳税人：什么是应税业务? ~k ]$J|}za  
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　　Taxpayer: what do you mean by the taxable services? M%Q_;\?]  
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　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 1flBA,6L  
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　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. u$^r(.EV  
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　　纳税人：不动产好理解，无形资产指什么? X( C=O?A  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Uz`OAb  
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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。 mWVq>~  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. !Jaj2mS.N  
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　　纳税人：计税收入如何确定? cs]3Rp^g  
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　　Taxpayer: what about the tax base? 9
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　　税务局：大多数情况下指全部价款包括价外费用。 c>#3{}X|x%  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. M7(]NQ\TQ  
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　　纳税人：预收的价款也计算在内吗? u4[rA2Bf8E  
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　　Taxpayer: does that include the turnover received in advance? Oc / i'  
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　　税务局：对于无形资产和不动产是这样。 OX.g~M ig|  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . DM{Z#b]  
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　　纳税人：无偿赠送呐? ,Aq |IH3j  
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　　Taxpayer: and what about the donation? HB}iT1.`  
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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。 Ntpw(E<$f  
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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. Qmj%otSg  
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　　纳税人：收款是外币怎么办? Kr%O}<"  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? W)u9VbPk[  
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　　税务局：按收入当日或当月一日的汇率换算。 %){)/~e&  
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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 . ZV~9{E8  
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　　纳税人：营业税税率是多少? hDTM\>.c;s  
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　　Taxpayer: how about the tax rate? )AAPT7!U  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 <+ckE2j  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. j.2 9nJ  
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　　纳税人：您说的对我太有帮助了，谢谢! Kd3EZo.  
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　　Taxpayer: what you have said is very helpful, thank you `q?@ Ob&  
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