论坛风格切换切换到宽版
  • 2917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? )ep1`n-  
nb~592u  
  对话内容: w paI}H#  
'% if< /  
  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? +^cjdH*  
}> ]`#s  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? '>^!a!<G  
FokSg[)5  
  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。 *UZd !a)  
yno X=#`  
  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 . 9*2Q'z}_  
b[2 #t  
  纳税人:什么是应税业务? m S4N%Q  
OQJ#>*?  
  Taxpayer: what do you mean by the taxable services? S]Qf p,  
( }RJW:  
  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。 Djr/!j  
7PW7&]-WQ  
  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. 8~}~ d}wW  
v8y !zo'  
  纳税人:不动产好理解,无形资产指什么? 0F%/R^mw  
A7I{Le  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? )tv~N7  
,ll<0Atg  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 |%g)H,6c  
3De(:c)@  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 6W/uoH=;  
;r BbLM`  
  纳税人:计税收入如何确定? A D%9;KQ8  
v[\Z^pccgj  
  Taxpayer: what about the tax base? =X;h _GQ  
hEA;5 -m  
  税务局:大多数情况下指全部价款包括价外费用。 +&4@HHU{G  
j%)@f0Ng  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. GO UO  
pM-mZ/?  
  纳税人:预收的价款也计算在内吗? ;3\'}2^|l  
8 +mW  
  Taxpayer: does that include the turnover received in advance? JYR^k=  
^8=e8O  
  税务局:对于无形资产和不动产是这样。 @;X#/dZe  
F*J bTEOn  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . =>- W!Of  
`Ip``I#A  
  纳税人:无偿赠送呐? m>^vr7  
{ ^R r:+  
  Taxpayer: and what about the donation? Dn48?A[v  
)S9}uOG#  
  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。 ]$!7; P  
[M2xF<r6t  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. n(9$)B_y  
.\+c{  
  纳税人:收款是外币怎么办? zHD 8 \*  
&-L9ws  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? D^S"6v" z  
^[VEr"X  
  税务局:按收入当日或当月一日的汇率换算。 b Q-n<Lx  
v.53fx  
  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 . ?L"x>$  
e> Dux  
  纳税人:营业税税率是多少? /jSb ^1\  
ma6Wr !J  
  Taxpayer: how about the tax rate? ~xJ ^YkyH  
&MBm1T|Y  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 kyf(V)APPu  
oQR?H  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 5O~;^0iC  
Ckhw d  
  纳税人:您说的对我太有帮助了,谢谢! `_x#`%!#2  
b_)SMAsO7  
  Taxpayer: what you have said is very helpful, thank you c_u7O \  
; ?Q0mXr  
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