TOPIC: Would you please give the general introduction of the business tax?
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对话内容: *ERV\/
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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? CD&a_-'z$K
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ,Y:oTo=~
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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。 76l. {TXF
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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 . `NIb?
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纳税人:什么是应税业务? GHsDZ(d3.
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Taxpayer: what do you mean by the taxable services? dla_uXtM6
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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。 bBi>BP=
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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. i]ZGq7YJ%
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纳税人:不动产好理解,无形资产指什么? dcf,a<K\
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Xh8U}w<k6
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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。 2+&