[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? \[+\JWJj  
6]}Xi:I
 
　　对话内容： Hvq< _&2  
NB&u^8b  
　　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? 8&=+Mw  
1LjYV  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? A{E0 
a:v  
t747SZWgB  
　　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。 4[!&L:tR  
| ~G;M*q  
　　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 . ZtEHP`Iin  
*3
<m<<>U  
　　纳税人：什么是应税业务? '+X9MzU*\  
Dg#Ab8  
　　Taxpayer: what do you mean by the taxable services? =k[!p'~jD  
00G[`a5  
　　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。 r`cCHZo/V  
7q|(ZZa  
　　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. ?#kI9n<O  
 j>s%q.  
　　纳税人：不动产好理解，无形资产指什么? yg2~qa:dZ  
d~|qx  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? I01On>"@7  
%'* |N[  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 DoPm{055J  
"MXd!  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ;:9 x.IkxC  
`>8|  
　　纳税人：计税收入如何确定? h3p 3~xq  
XR\ iQ  
　　Taxpayer: what about the tax base? M14_w ,  
~9oS~fP?I  
　　税务局：大多数情况下指全部价款包括价外费用。 |<ke>j/6n  
eS@RA2  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. fD\h5`-  
`s:| 4;.  
　　纳税人：预收的价款也计算在内吗? VUF7-C*  
de

1&  
　　Taxpayer: does that include the turnover received in advance? 66'TdF]"  
z4-AOTo2y  
　　税务局：对于无形资产和不动产是这样。 H[,.nH_>+  
#K*d:W3C  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . !gf&l ^)  
~*
B1}#;  
　　纳税人：无偿赠送呐? 59^@K"J  
$zmES tcm  
　　Taxpayer: and what about the donation? \\)-[4uC  
Y\p
yl  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 &7DE$ S  
#zy,x  
　　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. jQ`"Op 3  
 74Q?%X  
　　纳税人：收款是外币怎么办? ]K9x<@!  
)cqhb R  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? ~hvhT}lE  
"W+4`A(/l  
　　税务局：按收入当日或当月一日的汇率换算。 RycEM|51 V  
x(b&r g.-0  
　　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 . ,XA;S5FE  
0KDDAkR5R  
　　纳税人：营业税税率是多少? s\jLIrG8  
~!A,I 9  
　　Taxpayer: how about the tax rate? @6D<D6`  
5e2mEQU>  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 6U/wFT!7$  
;C"J5RA  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. huTJ  a2  
e8lF$[i  
　　纳税人：您说的对我太有帮助了，谢谢! 95!xTf  
mt Orb9`m  
　　Taxpayer: what you have said is very helpful, thank you B)-S@.u  
.M! (|KE4