TOPIC: Would you please give the general introduction of the business tax? c;&m}ImLe.
14]!Lg
H
对话内容: KR^lmN
a^~T-;_V
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? % rRYT8
RN5\,>+
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? Zi|MWaA.f
*
Od_Cl
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。 {[jcT>.3j
(WVN*OR?
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 . Z WL/ AC
up=4
B
纳税人:什么是应税业务? )xiic3F
0<>I\UN0b
Taxpayer: what do you mean by the taxable services? WLP A51R
2Y(Phw2%
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。
~Hd{+0
o*_[3{FU
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. H2BD5
GLB7h9>
纳税人:不动产好理解,无形资产指什么? Y1rU
Gx|$A+U
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? z\pT nteO
m
>x.4aO1
税务局:指各种专有权,如专利权、专有技术版权、商标等。 C;0H _
KqP!={>"
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ^+F@KXnL
u_dTJ,m
纳税人:计税收入如何确定? S:v]3G
7m~+HM\
Taxpayer: what about the tax base? ax[-907
beRpA;
税务局:大多数情况下指全部价款包括价外费用。 .5 p"o-:D
zy(sekX;
Tax official: in most case, it is the total consideration received, including additional fees and charges. "A~\$
@.yp IE\
纳税人:预收的价款也计算在内吗?
`J|bGf#
sTP`xaY
Taxpayer: does that include the turnover received in advance? "o*(i7T=n
()6(eRGJ
税务局:对于无形资产和不动产是这样。
\U(qv(T
w=vK{h#8
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . = 7d{lK
cgNK67"(
纳税人:无偿赠送呐? 3 q^3znt
'H`aQt+
Taxpayer: and what about the donation? )'?3%$EM
0.'$U}#b
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 \rn:/
[w'Y3U\i
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. -|\V'
8~YhT]R=
纳税人:收款是外币怎么办? v#q
7hw=
W=|sy-N{2
Taxpayer: what can we do if we receive turnover in the form of foreign currency? QFY1@2EC
bX6eNk-L
税务局:按收入当日或当月一日的汇率换算。 *v
1hMk
&m&Z^
CA
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . >B<jR$`6@
@d:TAwOI'
纳税人:营业税税率是多少? 5tdFd"oo
8C7$8x]mM
Taxpayer: how about the tax rate? X,y0J
hm*1w6 =
税务局:一般是3%到达5%,娱乐业是5%到20%。 ;9PJ K5>~
:*u .=^
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. w[}5qAI5*f
rJH u~/_Dq
纳税人:您说的对我太有帮助了,谢谢! Jz(wXp
V]dzKNFi
Taxpayer: what you have said is very helpful, thank you FBJw (.Jr
N9QHX