[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? >t7xa]G  
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　　对话内容： U(]
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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? ~Tq `c  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? [ \ LA  
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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。 trnjOm  
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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 . xK9"t;!C&  

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　　纳税人：什么是应税业务? 4\4onCzuT  
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　　Taxpayer: what do you mean by the taxable services? oh:q:St  
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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。 7tMV*{+Z  
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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. I=6\z^:  
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　　纳税人：不动产好理解，无形资产指什么? m5Q,RwJ!xK  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? _7#Ng@#\  
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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。 mv|eEz)r  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. i`)bn1Xm  
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　　纳税人：计税收入如何确定? B ~QX{  
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　　Taxpayer: what about the tax base? zJWBov
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　　税务局：大多数情况下指全部价款包括价外费用。 Y,?s-AB  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. $,4;_4t  
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　　纳税人：预收的价款也计算在内吗? p0~=
 
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　　Taxpayer: does that include the turnover received in advance? r,X5@/  
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　　税务局：对于无形资产和不动产是这样。 F%@( $f  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . !cPiH6eO  
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　　纳税人：无偿赠送呐? ]C_g:|q  
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　　Taxpayer: and what about the donation? 7;RhA5M  
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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。 90L ,.  
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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. %7%7 W*0d
 
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　　纳税人：收款是外币怎么办? l{F^"_
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? *t J+!1  
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　　税务局：按收入当日或当月一日的汇率换算。 Q3> 3!FAO  

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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 . rStfluPL  
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　　纳税人：营业税税率是多少? bg;NBoZd  
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　　Taxpayer: how about the tax rate? yE[ -@3v  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 =xcA4"k  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. R2WEPMH%  
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　　纳税人：您说的对我太有帮助了，谢谢! @r4ZN6Wn  
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　　Taxpayer: what you have said is very helpful, thank you !c-Ie~GIT  
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