TOPIC: Would you please give the general introduction of the business tax? X&nkc/erx
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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? fq
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? (2(I|O#
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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。 ]^$&Ejpe#
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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 . "P\k_-a'
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纳税人:什么是应税业务? L3lf2 8W
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Taxpayer: what do you mean by the taxable services? }C!N$8d,
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税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。 pm$,B7Q`oO
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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. ,pE{N&p9
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纳税人:不动产好理解,无形资产指什么? 0^nnR7
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? O&!>C7
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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。 5jD2%"YUV
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Bm2"} =
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纳税人:计税收入如何确定? )pLde_ k
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Taxpayer: what about the tax base? GqBZWmAB
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税务局:大多数情况下指全部价款包括价外费用。 O`5PX(J1&
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Tax official: in most case, it is the total consideration received, including additional fees and charges. }D/0&