[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? 4VJUu`[  
4Z)s8sDKW  
　　对话内容： #CC5+  
=>
$)F 4LW  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? ;g|Vt}a&4  
hYW9a` Ht/  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? N6Mr#A-{  
ue_ wuZi  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 4ijtx)SA  
Hb)FeGsd).  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . %fj5;}E.  
OIcXelS:@k  
　　纳税人：什么是应税业务? Pxlc RF  
9bM\ (s/  
　　Taxpayer: what do you mean by the taxable services? 1R2IlUlzFr  
m y?Ly(#  
　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 WMB%?30  
1MN!  
　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. Cr.YSWg)4  
(\AN0_  
　　纳税人：不动产好理解，无形资产指什么? QZzamT)"  
:X0L6y)u  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? c[h~=0UtJ  
r_T)|||v  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 \Vyys[MMY8  
x)PW4{3qR  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. +,76|oMsQ%  
}%|ewy9|CW  
　　纳税人：计税收入如何确定? XiW1X6  
Z8|<%1Kge  
　　Taxpayer: what about the tax base? 7r:h_r-  
02-ql F@i  
　　税务局：大多数情况下指全部价款包括价外费用。 n7Ao.b%uk-  
`'YX>u/  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. ~>u.d  
UL+Txc  
　　纳税人：预收的价款也计算在内吗? ^Ck Mk 1  
Vb0T)C  
　　Taxpayer: does that include the turnover received in advance? n!jmxl$  
=X$ieXq|  
　　税务局：对于无形资产和不动产是这样。 Xq TguO'  
$L
/`nd  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . G3.a
w  
.biq)Le  
　　纳税人：无偿赠送呐? DR#" 3  
jP
+yN|   
　　Taxpayer: and what about the donation? }9fa]D-a?  
@*6fEG{,q  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 GY~$<^AK  
4V+bE$Wu  
　　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. \[MAa:/  
&
LLU@|  
　　纳税人：收款是外币怎么办? 8w0~2-v.?V  
IKD{3cVL  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? @Cj!MZ=T  
+,Eam6g{  
　　税务局：按收入当日或当月一日的汇率换算。 }icCp)b>v  
mQ[$U  
　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . FQZ*i\G>>  
\nl(tU#j  
　　纳税人：营业税税率是多少? a'J0}j!  
\v2 !5z8|  
　　Taxpayer: how about the tax rate? ;+Jx,{)  
8U{D)KgS  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 l]*RiK2AC  
gQnr.  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. n Bu!2c  
KOcB#UHJ  
　　纳税人：您说的对我太有帮助了，谢谢! \
""^
'pP@  
Rh="<'d  
　　Taxpayer: what you have said is very helpful, thank you xl}rdnf}  
"Y&I#&$b\