TOPIC: Would you please give the general introduction of the business tax? ?68uS;
'!Kf#@';u
对话内容: $H'X V"<o
hvt@XZT
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? /WnE:3G
2vKx]w
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? i(wgB\9i4
gCVryB@z2
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。 YY4-bNj[p
"n\%_'R\hH
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 . %xyX8c{sP
SH
qyvF
纳税人:什么是应税业务? 4DO/rtkVq
H.O(*Q=
Taxpayer: what do you mean by the taxable services? Hwe)Tsh e
}Ewo_P&`
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。 ?Zyok]s
qMS}t3X
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. 2+92Q_+
f!-Sz/ c#
纳税人:不动产好理解,无形资产指什么? WA.\*Nqz e
qGPb
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? L]
2<&%N2
Ew^ @Aq
税务局:指各种专有权,如专利权、专有技术版权、商标等。 2N6=8Xy5K
^4`&EF
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. G\Q9IcJ0dY
`:-J+<`
纳税人:计税收入如何确定? B:)9hF?o@
Bp6jF2
Taxpayer: what about the tax base? MPA<?
r]Bwp i%
税务局:大多数情况下指全部价款包括价外费用。 $n& alcU
oL>m}T
Tax official: in most case, it is the total consideration received, including additional fees and charges. (%"M% Qko
5#s?rA%u
纳税人:预收的价款也计算在内吗? 9kL'"0c
MFcN.M
Taxpayer: does that include the turnover received in advance? LEvdPG$)
e~=fo#*2?@
税务局:对于无形资产和不动产是这样。 aiGT!2
<splLZW3k
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
NqvL,~1G
|_8::kir:
纳税人:无偿赠送呐? 0[TZ$<v"
S9}P5;u
Taxpayer: and what about the donation? !OekN,6
^RrufwUA
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 +r *f2\S
bEP-I5j1t
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 5WgdgDb@L
N,V%/O{Y
纳税人:收款是外币怎么办? L)&?$V
Kf2*|ZHj
Taxpayer: what can we do if we receive turnover in the form of foreign currency? <Rob.x3
{co(w
7
税务局:按收入当日或当月一日的汇率换算。 Lw\ANku
.]0B=w* Z
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 . yd[}?
."l@aE=|
纳税人:营业税税率是多少? ;H/*%2
YFOSv]w
Taxpayer: how about the tax rate? +u'
?VBv
P\KP )bkC
税务局:一般是3%到达5%,娱乐业是5%到20%。 EMzJJe{Cv
/vS!9f${
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 0vNEl3f'O
)(TaVHJR
纳税人:您说的对我太有帮助了,谢谢! JVf8KHDj
k-xh-&
Taxpayer: what you have said is very helpful, thank you [5,aBf)X
5_ -YF~