[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? LR
bevpZ,  
a.] !  
　　对话内容： F^Q  
XhIgzaGVu  
　　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? `*N0 Lbl]  
;V%lFP3#  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? !HB,{+25  
2 "i<--Y  
　　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。 )8Q|y  
'Y&yt"cs  
　　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 . @u$oqjK  
2{#quXN9  
　　纳税人：什么是应税业务? ' !_44  
v-Br
)lLv  
　　Taxpayer: what do you mean by the taxable services? v4ueFEY  
[tBIABr  
　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 8KAyif@1::  
%{Ls$Y)  
　　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. -)$)<k  
$*@mxwMQ}  
　　纳税人：不动产好理解，无形资产指什么? s*!2oj  
_5X}&>>lhF  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? zJx<]=]  
[M;P :
@  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 VKs$J)6  
IXg${I}_Q  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. S`*al<m  
JT:9"lmJz,  
　　纳税人：计税收入如何确定?
m_ ]"L
 
MK"Yt<e(o  
　　Taxpayer: what about the tax base? G A7  
aFC3yMKXh  
　　税务局：大多数情况下指全部价款包括价外费用。 Z]Qm64^I  
>T(f  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Lv_6Mf(  
10 p+e_@  
　　纳税人：预收的价款也计算在内吗? A+ f{j  
d-?~O~qD|!  
　　Taxpayer: does that include the turnover received in advance? De^is^{  
w1GCjD*y  
　　税务局：对于无形资产和不动产是这样。 ;bA9(:?  
Xz5=fj&  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Z4(2&t^  
{$s:N&5  
　　纳税人：无偿赠送呐? .<j8>1  
3Ys|M%N  
　　Taxpayer: and what about the donation? 6}|vfw  
_QErQ ^`  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 o+tY[UX  
vfo[<"  
　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. ++kiCoC  
-bj1y2)n  
　　纳税人：收款是外币怎么办? #Y{"`5>  
v)pdm\P  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? fNK~z*  
,Tr12#D:  
　　税务局：按收入当日或当月一日的汇率换算。 :}GxJT4  
)Z^(+  
　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . /g8yc'{p  
^%<v| Y(X  
　　纳税人：营业税税率是多少? .&[nS<~`  
- jyD!(  
　　Taxpayer: how about the tax rate? yV]-![`D  
cdh1~'q/  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 ct]5\g?U'  
=*(d+[_  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. w?5b:W
,  
{#;6$dU;(  
　　纳税人：您说的对我太有帮助了，谢谢! 2dq{n.cgs  
Dnp^yqz*  
　　Taxpayer: what you have said is very helpful, thank you KS|$_-7u  
6=kd4'yV