论坛风格切换切换到宽版
  • 2903阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-12
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
TOPIC: Would you please give the general introduction of the business tax? S(b5Gj/Kd  
G.}Ex!8R7_  
  对话内容: _&~y{;)S  
`B4Px|3  
  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? G|"`kAa  
GkutS.2G#  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? u3Jsu=Nx-  
` s}v6  
  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。 T 5jZd@VT,  
s)e'}y  
  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 .  @rh1W$  
5X'com?T  
  纳税人:什么是应税业务? fV` R7m.  
z3lMD'uU3  
  Taxpayer: what do you mean by the taxable services? ic+tn9f\  
6E e U iLd  
  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。 Q%AD6G(7  
0tzMu#  
  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. QCI-YJ&o  
>;ucwLi  
  纳税人:不动产好理解,无形资产指什么? NV FgRJ&  
=}G `i**  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? -i}@o1o\  
2yFXX9!@  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 SAa hkX  
jq4{UW'  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. m9Z3q ;  
kp+\3z_  
  纳税人:计税收入如何确定? x4HVB  
+QqEUf<U*,  
  Taxpayer: what about the tax base? (:p&[HNuN  
b;[u=9ez  
  税务局:大多数情况下指全部价款包括价外费用。 <( 0TK5  
n-cz xq%n  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. #Moju  
.-:R mYGR  
  纳税人:预收的价款也计算在内吗? Tn# >"Ag  
qX(sx2TK  
  Taxpayer: does that include the turnover received in advance? #hBDOXHPf  
D/jS4'$vA  
  税务局:对于无形资产和不动产是这样。 *d,u)l :S  
C7]K9  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . xY/ S;dE  
8^H <dR  
  纳税人:无偿赠送呐? @nJ#kd[  
GUe&WW:Sqk  
  Taxpayer: and what about the donation? R ks3L  
8: KlU(J  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 hb>,\46}  
4Qr16,Us  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. J% B(4`  
.<|7BHL  
  纳税人:收款是外币怎么办? A@@Z?t.  
:EK.&% 2  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? t._W643~  
az(u=}  
  税务局:按收入当日或当月一日的汇率换算。 ak?XE4-N  
]hBp elKJ  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . )ow|n^D($M  
Um k9  
  纳税人:营业税税率是多少? K4vl#*qn  
W@^O'&3d  
  Taxpayer: how about the tax rate? cTKj1)!z?X  
_fH.#C  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 /=x) 9J  
0ih=<@1K  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Ksq{=q-T  
i0($@6Lh  
  纳税人:您说的对我太有帮助了,谢谢! t` R#pQ  
3wEVjT-  
  Taxpayer: what you have said is very helpful, thank you <Gy)|qpK[  
@l0#C5(:  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个