TOPIC: Would you please give the general introduction of the business tax? {"v~1W)
f%,Vplb
对话内容： 5:R$xgc
Tumv0=q4wd
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? bF2RP8?en
3#\++h]QZ
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? " FD`1
ztS:1\
税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 |.#G G7F^S
4 H<.
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
EKgY
jm ORKX+)
纳税人：什么是应税业务? xdLMy#U2
KIRCye
Taxpayer: what do you mean by the taxable services? X&LaAqlSG
lwSZ pS
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 xF8U )j !
k3PFCl~e
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. !k3 eUBF
C (%b!Q,2
纳税人：不动产好理解，无形资产指什么? ?2(5 2?cJ
42oW]b%P{;
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? REg&[e+%
c1ga{c`Z
税务局：指各种专有权，如专利权、专有技术版权、商标等。 +,Ud 3 iS
Rs@>
LA
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. V|{\8& 2
jd.{J{o
纳税人：计税收入如何确定? ?W 6
:$
\: BixBU7
Taxpayer: what about the tax base? p
3,
m),
&wa2MNCG8
税务局：大多数情况下指全部价款包括价外费用。 P#!^9) 3
f&L 3M)T
Tax official: in most case, it is the total consideration received, including additional fees and charges. /2f
eF"k" Ckt'
纳税人：预收的价款也计算在内吗?
O0^?VW$y_
,+4*\yI3l
Taxpayer: does that include the turnover received in advance? nl-y0xD9c
y3 "+4e
税务局：对于无形资产和不动产是这样。 pi|=3W
\1He 9~6
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . V8hmfV~=]P
9u;/l#?@T
纳税人：无偿赠送呐? -Hh.8(!XoO
$5wf{iZY.Q
Taxpayer: and what about the donation? j.ZXLe~
m9=93W?
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 s'^sT= b
7_Op(C4,nC
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. +;yl
ld
M
<nH
纳税人：收款是外币怎么办? w{WEYS
gX|We} H
Taxpayer: what can we do if we receive turnover in the form of foreign currency? |jB/d@RE
7'!DK;=TD6
税务局：按收入当日或当月一日的汇率换算。 P,rD{ 0~
#9glGPR(
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . Q_)$Ha{>H,
{%oxzdP c
纳税人：营业税税率是多少? ]]NTvr
5
c\dm
Taxpayer: how about the tax rate? > } E
a$5P\_
税务局：一般是3%到达5%，娱乐业是5%到20%。 @R_ON"h
$x*(D|\' <
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. C jGQ
af'gk&%
纳税人：您说的对我太有帮助了，谢谢! LP'wL6#
7NRm\%^q
Taxpayer: what you have said is very helpful, thank you ]
T<#bNK\1
!'#GdRst v
