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[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

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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? ,rMf;/[  
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  对话内容: j iKHx_9P  
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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? l7-lXl"%q  
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  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? C19N 0=  
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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。 x,gk]Cf  
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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 . Fm`*j/rq  
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  纳税人:什么是应税业务? XvI~"}  
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  Taxpayer: what do you mean by the taxable services? +>PsQ^^x  
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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。 7_\ G|Zd  
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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. lOm01&^"E  
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  纳税人:不动产好理解,无形资产指什么? m.lR]!Y=w  
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  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? )LGVR 3#  
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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。 ;EBKzB  
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  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. gX" -3w  
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  纳税人:计税收入如何确定? L3b0e_8>R  
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  Taxpayer: what about the tax base? O>L, G)g  
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  税务局:大多数情况下指全部价款包括价外费用。 }ny7LQ  
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  Tax official: in most case, it is the total consideration received, including additional fees and charges. Y_CYx  
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  纳税人:预收的价款也计算在内吗? q/@2=$]hH3  
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  Taxpayer: does that include the turnover received in advance? vn}m-U XA*  
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  税务局:对于无形资产和不动产是这样。 qSP &Fi  
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  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . /?;'y,(Q  
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  纳税人:无偿赠送呐? .57p4{  
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  Taxpayer: and what about the donation? ,sitOy}ks  
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  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 '&cH,yc;b  
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  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. Gwk$<6E  
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  纳税人:收款是外币怎么办? -=5~h  
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  Taxpayer: what can we do if we receive turnover in the form of foreign currency? u\ _yjv#  
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  税务局:按收入当日或当月一日的汇率换算。 T +vo)9w  
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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 . >@7$=Y>D  
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  纳税人:营业税税率是多少? 3Y Mqp~4  
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  Taxpayer: how about the tax rate? iyn9[>j e  
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  税务局:一般是3%到达5%,娱乐业是5%到20%。 a <C?- g|  
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  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Xqw}O2Q Q1  
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  纳税人:您说的对我太有帮助了,谢谢! q FWN._R  
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  Taxpayer: what you have said is very helpful, thank you > -OOU  
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