论坛风格切换切换到宽版
  • 2888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? 9.B KI/  
R/>@ +  
  对话内容: GD_hhDyD  
Jidwt$1l(  
  纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? s 15 oN  
)*x6 FfTUd  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 7X'u6$i  
k%QpegN  
  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。 \<TXS)w]  
@eI J]p  
  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 . xw2[d+mB  
Ur=(.%@  
  纳税人:什么是应税业务? XtSkh] #z!  
+8Ymw:D7a  
  Taxpayer: what do you mean by the taxable services? G.dTvLv  
+8d1| cB"  
  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。 Z+. '>  
4s{~r  
  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. .j<]m UY  
xx9 g''Q  
  纳税人:不动产好理解,无形资产指什么? _k ~KZ;l  
v"XGCi91L  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? |My4SoOF  
90*5 5\>{  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 6){]1h"  
3e;^/kf<9  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. mtmjZP(w   
T@&K- UQ  
  纳税人:计税收入如何确定? d,Yw5$i  
EZ$>.iy{  
  Taxpayer: what about the tax base? Df<xWd2  
A5R<p+t6  
  税务局:大多数情况下指全部价款包括价外费用。 4\u1TYR  
27O|).yKX  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. wL 4dTc  
jiS_G%G  
  纳税人:预收的价款也计算在内吗? ^c4@(]v'G  
;=;  9tX  
  Taxpayer: does that include the turnover received in advance? .e=:RkI,  
L`p4->C9A  
  税务局:对于无形资产和不动产是这样。 Be=u&T:~  
v>Yb/{A  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . vK\%%H  
xLWw YK  
  纳税人:无偿赠送呐? _Wp{ [TH  
B43HNs  
  Taxpayer: and what about the donation? Xr$J9*Jk-  
S^>,~R.TX  
  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。 C|). ;V&  
J^}V|#  
  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. wKY Za# u  
o9%)D<4M  
  纳税人:收款是外币怎么办? X=!^] 3zH  
&d+Kg0:  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? SmdjyK1~8  
`V]5sE]G  
  税务局:按收入当日或当月一日的汇率换算。 -tHU6s,  
oe |)oTv  
  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' OXlR  
6[LM_eP  
  纳税人:营业税税率是多少? g-H N  
*/|lJm'R  
  Taxpayer: how about the tax rate? =/Mq5.  
7/ysVWt  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 Hl/ QnI!  
EQ`(yj  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. iH@yCNE"  
EB=-H#  
  纳税人:您说的对我太有帮助了,谢谢! i2YuOV!  
$8xl#SqH  
  Taxpayer: what you have said is very helpful, thank you lB4GU y$  
V\6[}J  
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