论坛风格切换切换到宽版
  • 3020阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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? +3pfBE|  
uZP( -}  
  对话内容: Wt=%.Y( x  
rc}=`D`  
  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? AY]rQ:I  
>`n)-8  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? SIzA0  
aw3rTT(  
  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。 U9Lo0K  
:io~{a#.2\  
  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 . j[=P3Z0q  
(#Xgfb"S3  
  纳税人:什么是应税业务? W,%qL6qV  
Ut(BQM>U+$  
  Taxpayer: what do you mean by the taxable services? @iVEnb.'  
3ZAzv en  
  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。 6a6N$v"  
!/"y  
  Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. WhL"-f  
602=qb  
  纳税人:不动产好理解,无形资产指什么? ++}#pl8e  
=Q8$O 2TW  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ,27=i>>  
8yGo\\=T  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 qjRp5  
af/;Dr@  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. \U?{m)N  
w.Kp[  
  纳税人:计税收入如何确定? :5zO !~\  
8 =3$U+  
  Taxpayer: what about the tax base? Z?'?+48xv4  
n{E + r  
  税务局:大多数情况下指全部价款包括价外费用。 L_AQS9a^D  
%U$%x  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. 3UGdXufw  
zh4m`}p  
  纳税人:预收的价款也计算在内吗? j2:A@ a6  
KkZo|\V  
  Taxpayer: does that include the turnover received in advance? gk"J+uM  
7=4V1FS6i  
  税务局:对于无形资产和不动产是这样。 i'0ol^~y6  
h{Y#. j~aS  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . B=2f-o  
1L.yh U\  
  纳税人:无偿赠送呐? 7/Mhz{o;W  
4!<[5+.  
  Taxpayer: and what about the donation? uX,ln(9I*H  
K/LoHWy+n*  
  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.B\\  
`L "{sW6S  
  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. V, e  
$@L}/MO  
  纳税人:收款是外币怎么办? 9/50+2F  
N:rnH:g+:  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? PciiDh~/  
-cWxS{vO  
  税务局:按收入当日或当月一日的汇率换算。 t/:]\|]WB  
3Y=?~!,Jk  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . T8J[B( )L  
J+8T Ie  
  纳税人:营业税税率是多少? sm @Ot~;  
.JL?RH2@8  
  Taxpayer: how about the tax rate? qn@:A2e d  
Yc1ve  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 4O3-PU>N  
u:&Lf  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 97(*-e=e  
"4qv yVOE  
  纳税人:您说的对我太有帮助了,谢谢! cXvq=Rb  
)3~):+  
  Taxpayer: what you have said is very helpful, thank you }KwL_\>&f  
HWT^u$a"  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个