TOPIC: Would you please give the general introduction of the business tax? #2A SzCe
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对话内容： K/ m)f
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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? Kg-X]yu*0
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? E9 q;>)}
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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。 ]GKx[F{)
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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 . bv>lm56
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纳税人：什么是应税业务? y@\Q@
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Taxpayer: what do you mean by the taxable services? #(g+jb0E
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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。 |hQ|'VC
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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. ey\{C`(__y
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纳税人：不动产好理解，无形资产指什么? E?4@C"Na
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? MYSc*G
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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。 @"Fp;Je\bN
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. gLMea:
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纳税人：计税收入如何确定? 1za 'u_
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Taxpayer: what about the tax base? ;V lZd*M?
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税务局：大多数情况下指全部价款包括价外费用。 s_Oh >y?Aq
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Tax official: in most case, it is the total consideration received, including additional fees and charges. bNpIC/#0K
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纳税人：预收的价款也计算在内吗? OK?3,<x
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Taxpayer: does that include the turnover received in advance? p6y0W`U
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税务局：对于无形资产和不动产是这样。 \i;&@Kp.N
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . K[>@'P}y
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纳税人：无偿赠送呐? V*7Z,nA
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Taxpayer: and what about the donation? Zjic"E1
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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。 m9<%v0r
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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. h?3, B0G
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纳税人：收款是外币怎么办? oD#< ?
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? L+~YCat|$U
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税务局：按收入当日或当月一日的汇率换算。 P-OPv%jyi
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Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . *iRm`)zC(
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纳税人：营业税税率是多少? 4$zFR}f
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Taxpayer: how about the tax rate?
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税务局：一般是3%到达5%，娱乐业是5%到20%。 y LgKS8b
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. |j~EV~A J
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纳税人：您说的对我太有帮助了，谢谢! {NY~JFM
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Taxpayer: what you have said is very helpful, thank you U!\2K~
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