论坛风格切换切换到宽版
  • 3172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? 9V=bV=4:  
?E?dg#yk  
  对话内容: v8xNtUxN  
UldG0+1d  
  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?  `9  
d= -/'_'  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? v"6ij k&(  
j&. MT@  
  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。 |NcfR"[c  
)MKzAAt~  
  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 . Ex ?)FL$4  
D$RQD{*  
  纳税人:什么是应税业务? 5Q.bwl:  
Q4_+3-g<7L  
  Taxpayer: what do you mean by the taxable services? "s]c79t  
: qKxm(  
  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。 U'st\Dt  
pO n>m1|  
  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. /?jAG3"  
?[\(i)]  
  纳税人:不动产好理解,无形资产指什么?  >y&4gm  
1X4v:rI  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? *FkG32k  
m>gok0{pm  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 CqUK[#kW(  
! Q`GA<ikv  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. h,q%MZ==^s  
x8 sSb:N  
  纳税人:计税收入如何确定? N4%q-fi  
K YFumR  
  Taxpayer: what about the tax base? =>Vo|LBoe  
i!jZZj-{  
  税务局:大多数情况下指全部价款包括价外费用。 Eg?6$[U`8<  
9&=~_,wJd  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. J(0.eD91v  
> ln%3 =  
  纳税人:预收的价款也计算在内吗? 1.0S>+^JE  
{|%N  
  Taxpayer: does that include the turnover received in advance? TE4{W4I  
M`ETH8Su=  
  税务局:对于无形资产和不动产是这样。 kL,{H~iq;  
bmotR8d  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . xn&G `  
:J-@+_J  
  纳税人:无偿赠送呐? M* (]hu0!  
0 +0+%#?  
  Taxpayer: and what about the donation? LXaT_3 ;  
VpJ/M(UD-  
  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。 /a%5!)NE%  
[0D( PV(n  
  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. LoLmT7  
bE2^sx`(  
  纳税人:收款是外币怎么办? 1O1/P,u+  
=N`"%T@=  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? lkK+Fm  
e%&2tf4  
  税务局:按收入当日或当月一日的汇率换算。 cs7T AX  
A('=P}I^  
  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 . 15_OtK  
f0f N1  
  纳税人:营业税税率是多少? tFL/zqgm  
1@C0c%  
  Taxpayer: how about the tax rate? S*6P=O*  
<J@Y=#G$2  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 [rv"tz=  
w: ~66 TCI  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. eOjoxnD-$  
8/*q#j  
  纳税人:您说的对我太有帮助了,谢谢! ]l zt "[  
OS6 l*S('  
  Taxpayer: what you have said is very helpful, thank you Qj? +R F6(  
5Ya TE<G  
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