论坛风格切换切换到宽版
  • 3230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? ]Y\$U<YjO  
/ FcRp,"  
  对话内容: ;kgP:n  
yLa@27T\A  
  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? 9M96$i`P  
X0.H(p#s  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? Z.\q$U7'9  
C%o|}iv"  
  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。 ?xj8a3F  
o :d7IL  
  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 . -r\jIO_  
B.8B1MFm  
  纳税人:什么是应税业务? `n PdZ.  
NL9.J @"b  
  Taxpayer: what do you mean by the taxable services? ]Ur/DRNS  
N<)CG,/w[M  
  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。 $J7V]c*-b  
V!Wy[u  
  Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.  FOiwA.:0  
\ "O5li3n  
  纳税人:不动产好理解,无形资产指什么? 9Dx~! (  
4Q|>k )H  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Cj0r2^`  
6FB 0g8  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 WyO*8b_ D  
(p{X.X+  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 6Og@tho  
HMq}){=S  
  纳税人:计税收入如何确定? 6<&A}pp  
fCY|iO0.t  
  Taxpayer: what about the tax base? 'm`O34h  
HWjJ.;k}a  
  税务局:大多数情况下指全部价款包括价外费用。 %KQ1{"  
tia}&9;  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. |J&\/ 8Q  
j\uZo.Ot+  
  纳税人:预收的价款也计算在内吗? @@ Q4{o  
mA(kq   
  Taxpayer: does that include the turnover received in advance? =Vg~ VD   
S@,/$L  
  税务局:对于无形资产和不动产是这样。 w~]2c{\Qz  
v `S5[{6  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Thggas,  
K$S0h-?9]O  
  纳税人:无偿赠送呐? $[T ~<I  
y_WC"  
  Taxpayer: and what about the donation? ZX_QnSNZ?  
#}~tTL  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 ~ ?/7: S  
zdP?HJ=F  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. {\$S585  
x^y$pr  
  纳税人:收款是外币怎么办? Il =6 t  
4phCn5  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? voZaJ2ho/O  
+Nn >*sz  
  税务局:按收入当日或当月一日的汇率换算。 #]Vw$X_S  
SzLlJUVX  
  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 . Ijh RSrCv  
x.1= QF{!  
  纳税人:营业税税率是多少? 30h[&Oc  
?O 25k!7  
  Taxpayer: how about the tax rate? A+/Lt>+AS  
TXB!Y!RG#  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 ]y OM  
NZGO8u  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. ckX8eg!f  
}w f8y   
  纳税人:您说的对我太有帮助了,谢谢! W 8<Qgp V*  
ih kZs3}  
  Taxpayer: what you have said is very helpful, thank you /IirTmFK  
N<#J!0w  
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