TOPIC: Would you please give the general introduction of the business tax? 7` XECIh
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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? ,*p(q/kJh~
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? Ki)hr%UFw
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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。 giN(wPgYP
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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 . 3b ugVJ9 3
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纳税人：什么是应税业务? l4^8$@;s
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Taxpayer: what do you mean by the taxable services? ?N%5c%oF
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税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 okW'}@jD
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Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 6z67%U*8r
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纳税人：不动产好理解，无形资产指什么? L\<J|87p?
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? g{7?#.7
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税务局：指各种专有权，如专利权、专有技术版权、商标等。 3'`X_C|d53
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 6tM@I`l
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纳税人：计税收入如何确定? yD ur9Qd6
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Taxpayer: what about the tax base? #+3I$ k
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税务局：大多数情况下指全部价款包括价外费用。 &-Z#+>=H(
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Tax official: in most case, it is the total consideration received, including additional fees and charges. ~U4;YlQP
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纳税人：预收的价款也计算在内吗? gkv,Om
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Taxpayer: does that include the turnover received in advance? -(.\> F
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税务局：对于无形资产和不动产是这样。 " }UYsXg
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . q/YO5>s15
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纳税人：无偿赠送呐? {S5D~A*a+
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Taxpayer: and what about the donation? w sC T9&p
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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。 !yTj
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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. mc5$-}1V,
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纳税人：收款是外币怎么办? %O&C\{J
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? x1
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税务局：按收入当日或当月一日的汇率换算。 8 K>Ejr
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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 . !
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纳税人：营业税税率是多少? &@xeWB
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Taxpayer: how about the tax rate? z15QFVm
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税务局：一般是3%到达5%，娱乐业是5%到20%。 su]ywVoRT
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. bYH! P/
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纳税人：您说的对我太有帮助了，谢谢! =Hs~fHa)
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Taxpayer: what you have said is very helpful, thank you Pi|oO-M
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