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[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

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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? v`A)GnNiN  
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  对话内容: c RLw)"|  
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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? OcT Wq  
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  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? s2O()u-  
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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。 Msqqjhoy  
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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 . !mlfG "FE  
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  纳税人:什么是应税业务? m!FuC=e  
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  Taxpayer: what do you mean by the taxable services? 1Wpu  
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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。 cp`J ep<T  
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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. ?Lg<)B9   
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  纳税人:不动产好理解,无形资产指什么? :uCwWv   
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  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? wA5Iz{uQO  
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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。  S_P&Fv  
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  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. wH~A> 4*(  
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  纳税人:计税收入如何确定? :nIMZRJ_!E  
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  Taxpayer: what about the tax base? <XLae'R  
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  税务局:大多数情况下指全部价款包括价外费用。 Y$JVxly  
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  Tax official: in most case, it is the total consideration received, including additional fees and charges. poQ_r <I  
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  纳税人:预收的价款也计算在内吗? M/o?D <'  
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  Taxpayer: does that include the turnover received in advance? MLd; UHU  
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  税务局:对于无形资产和不动产是这样。 v'hc-Q9+>  
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  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . IWv(G Qx  
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  纳税人:无偿赠送呐? BM!ZdoKrKt  
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  Taxpayer: and what about the donation? IW\^-LI.  
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  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。 ]+I9{%zB%8  
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  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. fu!T4{2  
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  纳税人:收款是外币怎么办? B:"D)/\  
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  Taxpayer: what can we do if we receive turnover in the form of foreign currency? $FPq8$V  
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  税务局:按收入当日或当月一日的汇率换算。 T_*inPf  
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  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 . tX^6R  
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  纳税人:营业税税率是多少? xNIrmqm5]  
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  Taxpayer: how about the tax rate? y(|#!m?@  
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  税务局:一般是3%到达5%,娱乐业是5%到20%。 EDnNS  
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  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. m7k }k)  
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  纳税人:您说的对我太有帮助了,谢谢! ]wid;<  
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  Taxpayer: what you have said is very helpful, thank you BH'*I yv  
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