[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? z8G1[ElY  
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　　对话内容： Fo=Icvo  
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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? ?{NP3  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 1N{}G$'Go  
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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。 LuM:dJ  
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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 . 'G;y!<a  
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　　纳税人：什么是应税业务? y3{'s>O6  
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　　Taxpayer: what do you mean by the taxable services? 0+L:+S  
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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。 `U?" {;j {  
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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. kU{+@MA;  
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　　纳税人：不动产好理解，无形资产指什么? @iwVU]j  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Q>Voa&tYn  
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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。 ?~X*\  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. _;L%? -2c  
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　　纳税人：计税收入如何确定? 1BK!<}yI{  
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　　Taxpayer: what about the tax base? `Sgj!/!F  
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　　税务局：大多数情况下指全部价款包括价外费用。 ;,2i1m0
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. kZ7\zbN>  
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　　纳税人：预收的价款也计算在内吗? Wi7!J[ B  
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　　Taxpayer: does that include the turnover received in advance? H@Yj  

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　　税务局：对于无形资产和不动产是这样。 ^/@Z4(E  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . k{\wjaf)  
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　　纳税人：无偿赠送呐? 2E5n07,
 
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　　Taxpayer: and what about the donation? 4SRjF$Bsz  
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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。 :&SvjJR  
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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. QFekj@  
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　　纳税人：收款是外币怎么办? S $j"'K  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? 6=N!()s  
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　　税务局：按收入当日或当月一日的汇率换算。 zXX= WH  
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　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . U$,-F**  
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　　纳税人：营业税税率是多少? ]bcAbCZ@  
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　　Taxpayer: how about the tax rate? %u=b_4K"j  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 D[jPz0  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. UP<B>Y1a  
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　　纳税人：您说的对我太有帮助了，谢谢! vw~=z6Ka  
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　　Taxpayer: what you have said is very helpful, thank you jJ.isr|`  
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