TOPIC: Would you please give the general introduction of the business tax? ,Z>Rv Ll
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对话内容: -+Q,xxu
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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? &% M^:WT
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? L?9Vz&8]
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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。 A%+~
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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 . S8"X7\d{
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纳税人:什么是应税业务? `i{o8l
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Taxpayer: what do you mean by the taxable services? }clFaT>m?
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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。 sUbZVPDr
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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. YT:<AJm
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纳税人:不动产好理解,无形资产指什么? $yCj80m\
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? &I!2gf
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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。 &Puu Xz<
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. N(1jm F
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纳税人:计税收入如何确定? Z6h.gaQ7
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Taxpayer: what about the tax base? JHO9d:{-
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税务局:大多数情况下指全部价款包括价外费用。 {5%<@<?)
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Tax official: in most case, it is the total consideration received, including additional fees and charges. 4&|9304<H
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纳税人:预收的价款也计算在内吗? **s:H'M w_
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Taxpayer: does that include the turnover received in advance? Yhlk#>I
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税务局:对于无形资产和不动产是这样。 0IA
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . K8ThZY%
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纳税人:无偿赠送呐? 7<