[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? S!6 ? b5  
&qMt07  
　　对话内容： L{F[>^1Sb  
.u3Z*+  
　　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? y*7{S{9  
<Gw>}/-^  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? /L^pU-}Z0  
0i4XS*vPv  
　　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。 w:HRzU>  
Boj#r ,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 . a1 v%G  
p:?h)'bA<  
　　纳税人：什么是应税业务? W'! I+nh  
Qr9@e Q1Pp  
　　Taxpayer: what do you mean by the taxable services? WWgJ !Uz  
=x3T+)qCNX  
　　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。 opv<r*!  
hn[
lhC  
　　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. M.u1SB0  
v7b+  
　　纳税人：不动产好理解，无形资产指什么? 3{H&{@Q  
K)N'~jCG  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? B1 Y   
c@|f'V4  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 :3A^5}iz  
Dj9ecV `  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. +. tcEbFL  
!t!'  
　　纳税人：计税收入如何确定? ["0DXm%t  
2ut)m\)/)  
　　Taxpayer: what about the tax base? g+%Pg@[  
+HkEbR'G0  
　　税务局：大多数情况下指全部价款包括价外费用。 Vi<6i0  
z`:tl7  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. KmpKyc[  
J*D3=5&  
　　纳税人：预收的价款也计算在内吗? e!N%  
@d_9NOmNT  
　　Taxpayer: does that include the turnover received in advance? PX>>h}%  
r*f:%epB%  
　　税务局：对于无形资产和不动产是这样。 OM m'm\+/  
KMP[
Ledr  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . zn#lFPj12  
AsO)BeUD  
　　纳税人：无偿赠送呐? v
9MliD'  
x\b+B  
　　Taxpayer: and what about the donation? ge|Cvv  
}e-D&U  
　　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。 Pf#DBW*  

$ E-c%-  
　　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. '#u=wyp  
U-pBat.$'C  
　　纳税人：收款是外币怎么办? R47tg&k6[  
'<1Q;3Ho  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? 1EQLsg`d^  
HE@P<  
　　税务局：按收入当日或当月一日的汇率换算。 iJb-F*_y  
%9b TfX"  
　　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 . paZcTC  
jwO7r0?\`G  
　　纳税人：营业税税率是多少? Lm7fz9F%
 
7VW /v4n  
　　Taxpayer: how about the tax rate? \me-#: Gu  
5"z~
BE7  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 >o5eyi  
DAQozhP8  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. , %A2wV  
!m?W+z~J  
　　纳税人：您说的对我太有帮助了，谢谢! PJ2m4ulY  
wpa^]l  
　　Taxpayer: what you have said is very helpful, thank you cB_3~=fV  
]69z-;