TOPIC: Would you please give the general introduction of the business tax? xU
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对话内容: 0IT@V5Gdj
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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? y^Vw`-e
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? p T[gdhc
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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。 sT1&e5
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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 . 2 ?|gnbE:
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纳税人:什么是应税业务? ;`v%
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Taxpayer: what do you mean by the taxable services? V%CUMH =U
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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。 oc{EuW{Ag
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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. ]Z4zF"@
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纳税人:不动产好理解,无形资产指什么? H]31l~@]
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? DB`QsiC)
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