TOPIC: Would you please give the general introduction of the business tax? bx#GOK-
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对话内容: .Ks%ar
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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? _
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? %}elh79H*
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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。 &`Oj<UyJY
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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 . W<_9*{|E;
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纳税人:什么是应税业务? t6(LO9 Qc
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Taxpayer: what do you mean by the taxable services? @~,&E*X! .
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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。 O9?t,1
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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. Aru=f~!
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纳税人:不动产好理解,无形资产指什么? b&BkT%aA(G
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? T5H[~b|9-
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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。 }-jS0{i
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 5-qk"@E W
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纳税人:计税收入如何确定? +
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Taxpayer: what about the tax base?
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税务局:大多数情况下指全部价款包括价外费用。 goBl~fqy0
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Tax official: in most case, it is the total consideration received, including additional fees and charges. paCC'*bv
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纳税人:预收的价款也计算在内吗? a4{~.Mp
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Taxpayer: does that include the turnover received in advance? [.:SV|AF#
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税务局:对于无形资产和不动产是这样。 ^#i3JMq
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . >2vUFq`H
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纳税人:无偿赠送呐? 0APh=Alq
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Taxpayer: and what about the donation? y950Q%B]
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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。 /Q]6"nY
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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. oW
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纳税人:收款是外币怎么办? c?(;6$ A
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? vtx3a^
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税务局:按收入当日或当月一日的汇率换算。 xD.Uh}:J
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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 . ??5y0I6+
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纳税人:营业税税率是多少? R;d)I^@
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Taxpayer: how about the tax rate? bqPaXH
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税务局:一般是3%到达5%,娱乐业是5%到20%。 fI<|]c}P&J
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. bv:M
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纳税人:您说的对我太有帮助了,谢谢! +4
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Taxpayer: what you have said is very helpful, thank you n3z]&J5fr
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