[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? y7iHB k"^:  
GJpQcse%  
　　对话内容： H1!u1k1nl  
rn$LZE %  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? Sbf+;:D  
6p=OM=R  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 1rnbUE  
=g]Ln)jc  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 u 2)#Ml  
mA{G: d  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . {*#}
"/:8K  
[I XX#^F  
　　纳税人：什么是应税业务? |.asg  
BQ[,(T`+R  
　　Taxpayer: what do you mean by the taxable services? @ V_@r@A  
g}uVuK;<  
　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 
Cf~H9  
Bu%TTbnz_G  
　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. erhxZ|."P  
<1^\,cI2  
　　纳税人：不动产好理解，无形资产指什么? CLQE@ kF;  
:6N'%LKK  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? rM|] }M=_V  
5eP0W#  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 HB/q v IzB  
ap 5D6y+  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 4hymQ3 g  
58vq5j<V  
　　纳税人：计税收入如何确定? Or({|S9d2  
Cp`>dtCd  
　　Taxpayer: what about the tax base? W*S!}ZT`  
<B3v4f  
　　税务局：大多数情况下指全部价款包括价外费用。 e9F\U   
FQ" ;v"  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 834E ]2  
K3CTxU(  
　　纳税人：预收的价款也计算在内吗? r[u@[  
"OdR"M(G\  
　　Taxpayer: does that include the turnover received in advance? -pF3q2zb  
Z`W@Od$f  
　　税务局：对于无形资产和不动产是这样。
U\<8}+x  
z~Ec*  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ]j^V5y"  
}mhD2'E  
　　纳税人：无偿赠送呐? ;|.~'':  
! u4'1jd[d  
　　Taxpayer: and what about the donation? |Z"5zL10  
 qGH s2Og  
　　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。 G`Ix-dADJm  
.lcI"%>  
　　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. !yfQ^a_
O  
;Wo\MN  
　　纳税人：收款是外币怎么办? >k\lE(  
i&%/]Nq  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? NHL -ll-R  
7GyJmzEE  
　　税务局：按收入当日或当月一日的汇率换算。 UNc[h&@_  
N~Kl{">`  
　　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 . t9Sog
~:'  
{[i 37DN  
　　纳税人：营业税税率是多少? 9=-d/y?  
\nX5$[  
　　Taxpayer: how about the tax rate? xM#+jI  
'`+GC9VG  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 CP%?,\  
SF7p/gG  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. j;3hQO l  
U}=o3u  
　　纳税人：您说的对我太有帮助了，谢谢! byyzXRO;  
[q<Vm-  
　　Taxpayer: what you have said is very helpful, thank you 7*a']W{aJ  
O% Mi`\W@