论坛风格切换切换到宽版
  • 3193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? GsG9;6c+u  
?D^l&`S   
  对话内容: XP$1CWI  
nvyyV \w  
  纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? 1Xv- e8M  
_*.Wo"[%[X  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? zg3q\ ~  
>H ,t^i}@  
  税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 'yWv @)  
tvC7LLNP<  
  Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 4eOQP  
cE*Gd^  
  纳税人:什么是应税业务?  ?2g\y@  
8")1,   
  Taxpayer: what do you mean by the taxable services? ~IB~>5U!  
|VC/ (A  
  税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。 X5@rPGc  
qX(sx2TK  
  Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. #hBDOXHPf  
D/jS4'$vA  
  纳税人:不动产好理解,无形资产指什么? *d,u)l :S  
C7]K9  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Ve4!MM@ti  
CVi3nS5Yl  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 U[S#axak  
.&53WL[D|  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. h4xRRyK  
V0]6F  
  纳税人:计税收入如何确定? d.7pc P  
GlDl0P,*r  
  Taxpayer: what about the tax base? Y dgaZJs  
XK)qDg  
  税务局:大多数情况下指全部价款包括价外费用。 mn=G6h T}W  
/CtR|~wL  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. pvJsSX  
T[iwP~l  
  纳税人:预收的价款也计算在内吗? & >AXB6  
CapWn~*g  
  Taxpayer: does that include the turnover received in advance? 1or4s{bmo  
?PIOuN=  
  税务局:对于无形资产和不动产是这样。 %} _{_Z  
J`ia6fy.I  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . A22h+8yG  
[Ng#/QXk{  
  纳税人:无偿赠送呐? [Hn4&PET  
,$,6%"'"  
  Taxpayer: and what about the donation? S-"&#OfWg<  
G<C[A  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 FuNc#n>  
-*sDa6L  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. VP$`.y  
_u^ S[  
  纳税人:收款是外币怎么办? |wKC9O@%  
p;dH[NW  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? +8FlDiP  
"lo:"y(u  
  税务局:按收入当日或当月一日的汇率换算。 i/nA(%_  
1/Pou)D  
  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 . w. gI0`  
P9/5M4]tt  
  纳税人:营业税税率是多少? 2 $^n@<uZ@  
fA u^%jiU  
  Taxpayer: how about the tax rate? Z-RgN  
slV+2b  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 DiyviH  
n>tYeN)F<  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 3,8>\yf`  
6@-VLO))O  
  纳税人:您说的对我太有帮助了,谢谢! Y" &&=M#  
NhyVX%qt:  
  Taxpayer: what you have said is very helpful, thank you p/B&R@%  
6mJa  
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