[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? BO#XQ,  
N$8do?  
　　对话内容： PSOW}Y|q  
j.? '*?P  
　　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? ea"!:cL(g  
pzX 684  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? hJrcy!P<a  
3?x4+b  
　　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。 %\5w
HT+)  
*Nv!Kuk  
　　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 . Q}pnb3J>T  
0q|.]:][Eo  
　　纳税人：什么是应税业务? sFd"VRAV~E  
L/2{}l>D  
　　Taxpayer: what do you mean by the taxable services? qb^jcy  
|T!^&t  
　　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。 K4]42#
  
hxIG0d!o  
　　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. vx:MLmZ.  
H3$~S '  
　　纳税人：不动产好理解，无形资产指什么? q|*}>=NX  
8Iz-YG~%3  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 9ghZLQ  
_R&}CP  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 -8sm^A>C  
9}~WwmC
|x  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 1`t4wD$/  
%9D$N  
　　纳税人：计税收入如何确定? Kk5 vC{  
aBo8?VV]8  
　　Taxpayer: what about the tax base? *?;<buJb?  
oSmv  (O  
　　税务局：大多数情况下指全部价款包括价外费用。 +-b:XeHSZ  
#41fRmzC  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. %9|}H [x  
r"yA=d'c  
　　纳税人：预收的价款也计算在内吗? I\NiA>c  
RR2Q  
　　Taxpayer: does that include the turnover received in advance? nZ;h&N-_-  
Mx?{[zT"  
　　税务局：对于无形资产和不动产是这样。 A=Au>"nAA  
q#fj?`k  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . \(y6o}aW  
h,|49~^@"  
　　纳税人：无偿赠送呐? 6p
kZ8Vp:  
U) tqo_  
　　Taxpayer: and what about the donation? zdDn. vG  

E)eRi"a46  
　　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。 <+MNv#1:w  
;]ojfR=?%  
　　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. UQGOCP_  
Qo*,2B9R L  
　　纳税人：收款是外币怎么办? ]X:{y&g(  
6S-1Wc4  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? IR*g>q  
^i3~i?\,P  
　　税务局：按收入当日或当月一日的汇率换算。 &^ECQ  
ISHNeO8  
　　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 . z^s40707x  
I }AO_rtb  
　　纳税人：营业税税率是多少? wRgh`Hc\}  

&!I^m  
　　Taxpayer: how about the tax rate? Evd
>s  
Vp  =  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 zWiMl.[  
D-)jmz>R  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. nSH A,c  
#"}Z'|X*  
　　纳税人：您说的对我太有帮助了，谢谢! p5<2tSD  
F...>%N$  
　　Taxpayer: what you have said is very helpful, thank you M8Y\1
#~  
9Y:JA]U&8