[专业英语]注册会计师考试：税收英语对话―营业税 [复制链接]

TOPIC: Would you please give the general introduction of the business tax? QH,Fw$1  
[dR#!"6t  
　　对话内容： NBXhcf F  
[7Q%c!e$*  
　　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? v8WT?%  
yM}3u4FG  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? {+ Ibi{  
obGhO  
　　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。 1 +s;a]-C  
Go!{@xx>  
　　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 . '7pzw>E=:  
J0 dY%pH#  
　　纳税人：什么是应税业务? 1 {5t.  
h-//v~V)  
　　Taxpayer: what do you mean by the taxable services? oY5`r)C7  
q`'"+`h  
　　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。 Yg?BcY\  
`dD_"Hdt  
　　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. f`KO#Wc  
}a/z.&x]V  
　　纳税人：不动产好理解，无形资产指什么? xFekSH7[F  
0l4f%'f   
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? -$kIVh  
&]Uo>Gb3!q  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 nbB*d@"  
|d z2Drc  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ]kXWeY<  
C=|8C70[%N  
　　纳税人：计税收入如何确定? xmEom  
;Xa N  
　　Taxpayer: what about the tax base? ML MetRP  
V%)Tu{L  
　　税务局：大多数情况下指全部价款包括价外费用。 p!~1~q
6  
@e&0Wk  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 9J~\.:jH-  
kMK0|+  
　　纳税人：预收的价款也计算在内吗? uO-|?{29  
Be6+YM5Cl  
　　Taxpayer: does that include the turnover received in advance? $5/d?q-ts{  
G
@`ZDn  
　　税务局：对于无形资产和不动产是这样。 zd)QCq  
rQ_]%ies8  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ZjMnGRP  
x@QNMK.7  
　　纳税人：无偿赠送呐? >MKj~Ud  
RjH68=n  
　　Taxpayer: and what about the donation? `Oi#`lC\  
(5E09K$  
　　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$h^<D ^  
|IV7g*J89  
　　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. 52 Qr  
y3o3G  
　　纳税人：收款是外币怎么办? e8T"d%f?  
~".
@;Q  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? $|@vmv0  
`'^o45  
　　税务局：按收入当日或当月一日的汇率换算。 tk*-Cx?_  
g`Cv[Pq?at  
　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .  F81EZ/  
r#2Fk&Z9  
　　纳税人：营业税税率是多少? p}h.2)PO  
L-:@Om!  
　　Taxpayer: how about the tax rate? 0}qlZFB  
/gl8w-6  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 j)Ak:l%a  
Z)$@1Q4P?1  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. $H[q5(_~  
>$ 9
}"  
　　纳税人：您说的对我太有帮助了，谢谢! 4oH ,_sr  
qljsoDG  
　　Taxpayer: what you have said is very helpful, thank you $,
]U~7S  
R3U|{vgl