TOPIC: Would you please give the general introduction of the business tax? &2\.6rb.
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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? {{DW P-v4
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? F37,u|
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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。 +vbNZqwz
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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 . wOk:Q4OjL
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纳税人:什么是应税业务? &FanD
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Taxpayer: what do you mean by the taxable services? N]=.I
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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。 mA>Pr<aV:
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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. Ahe
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纳税人:不动产好理解,无形资产指什么? $4M3j%S
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? QnGJ4F
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税务局:指各种专有权,如专利权、专有技术版权、商标等。 ?NwFpSB2
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. uIPR*9~6o
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纳税人:计税收入如何确定? 4v?S`w:6
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Taxpayer: what about the tax base? "{:*fI;!
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税务局:大多数情况下指全部价款包括价外费用。 FJ[(dGKeE
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Tax official: in most case, it is the total consideration received, including additional fees and charges. ;}PL/L$L6;
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纳税人:预收的价款也计算在内吗? fAm2ls7c
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Taxpayer: does that include the turnover received in advance? KVntBe]I
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税务局:对于无形资产和不动产是这样。 s-DtkO
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . s6
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纳税人:无偿赠送呐? >ylVES/V
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Taxpayer: and what about the donation? AuCVpDH
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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。 0'
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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. $ S49v
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纳税人:收款是外币怎么办? #-`lLI:w0
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? t&oNJq{
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