TOPIC: Would you please give the general introduction of the business tax? o/JPYBhdl
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对话内容: 9*_uCPR
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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? -CU,z|g+
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ?)cJZ>$!w
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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。 79tJV
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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 . [ X|OrRA
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纳税人:什么是应税业务? 7Po/_%
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Taxpayer: what do you mean by the taxable services? TN ci.']
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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。 6Bdyf(t
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