[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? *'(dcy9  
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　　对话内容： (.
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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? #$%gs]  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? [G|2m_  
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　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 PZl(S}VY  
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　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . _V|'iz9.  
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　　纳税人：什么是应税业务? 9~mi[l~  
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　　Taxpayer: what do you mean by the taxable services? `\P:rn95;  
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　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 i]LK,'  
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　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. M !OI :v  
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　　纳税人：不动产好理解，无形资产指什么? fhn
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? /ADxHw`k  
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　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 E(U}$Zey  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. y$V{yh[:  
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　　纳税人：计税收入如何确定? %dT%r=%Y  
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　　Taxpayer: what about the tax base? 7RD` *s  
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　　税务局：大多数情况下指全部价款包括价外费用。 $'FPst8Q<  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 83l )o $S  
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　　纳税人：预收的价款也计算在内吗? FVQWz
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　　Taxpayer: does that include the turnover received in advance? ?s"v0cg+  
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　　税务局：对于无形资产和不动产是这样。 1v\-jM
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . u\.sS|
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　　纳税人：无偿赠送呐? b);}x1L.T  
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　　Taxpayer: and what about the donation? \+AH>I;vO  
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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。 S8)awTA9  
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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. T&2 3Pf1  
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　　纳税人：收款是外币怎么办? #*]= %-A  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? `(a^=e5  
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　　税务局：按收入当日或当月一日的汇率换算。 anwn!Eqk"  
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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 . j5)qF1W,  
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　　纳税人：营业税税率是多少? ,`7GI*Vq  
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　　Taxpayer: how about the tax rate? LGMFv  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 ,RHHNTB("  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. "}EbA3  
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　　纳税人：您说的对我太有帮助了，谢谢! _#F'rl6'  
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　　Taxpayer: what you have said is very helpful, thank you (~GFd7  
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