论坛风格切换切换到宽版
  • 2478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? y$Fk0s*>  
ilRPV'S^  
  对话内容:  sWyx_  
%45*DT  
  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?  o,rK8x  
Skl:~'W.&|  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? \E {'|  
G#L6;  
  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。 42f\]R,  
w-];!;%  
  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 . -G[TlH06  
{3T&6LA  
  纳税人:什么是应税业务? r}:D g fn  
HCKocL/]h  
  Taxpayer: what do you mean by the taxable services? g#Z7ReMw  
Fs}B\R/J  
  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。 o\<JG?P  
18^K!:Of  
  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. 5d;(D i5z  
i ,zZJ=a$  
  纳税人:不动产好理解,无形资产指什么? :*M2@  
W K(GR\@  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? kXWC o6?  
ZcHd.1fXh  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 (zPsA  
ov5g`uud  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ef@F!s_fI  
IL, iu  
  纳税人:计税收入如何确定? g)ofAG2  
@X2zIFm  
  Taxpayer: what about the tax base? DoNN;^H  
ec,Bu7'8  
  税务局:大多数情况下指全部价款包括价外费用。 \qDY0hIv t  
%(S!/(LWW  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. }Ui)xi:8  
E9w"?_A)  
  纳税人:预收的价款也计算在内吗? tb>Q#QB&u  
kT%m`  
  Taxpayer: does that include the turnover received in advance? iL<FF N~{  
k$.l^H u  
  税务局:对于无形资产和不动产是这样。 NxzAlu  
u/CR7Y  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 7:zoF], s  
jgqeDl\=+  
  纳税人:无偿赠送呐? )h]tKYx  
7H4\AG\>  
  Taxpayer: and what about the donation? b)>l7nOc  
\'X-><1  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 'JO}6 ;W  
+f}w+  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. NA YwuE-`  
#'m#Q6`  
  纳税人:收款是外币怎么办? #^_7i)=~  
7CCSG{k  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? M=fhRCUB  
f*EDSJu\  
  税务局:按收入当日或当月一日的汇率换算。 -^*8D(j*  
MH]?:]K9V  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . Bnz}:te}  
S] 4RGWn  
  纳税人:营业税税率是多少? *CVI@:Q9  
ug/P>0  
  Taxpayer: how about the tax rate? qL$\[(  
iA4VT,  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 R0yp9icS  
'N&s$XB,  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. #%]?e N  
>w1jfpQ@t$  
  纳税人:您说的对我太有帮助了,谢谢! /GA-1cS_(  
rc}=`D`  
  Taxpayer: what you have said is very helpful, thank you EkOn Rm_hn  
sDwE,f0h  
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