TOPIC: Would you please give the general introduction of the business tax? @LY 5]og
X.0/F6U
对话内容：
w'=#7$N
:,
F^{
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? *8p\.za1
AK<ZP ?0
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ~H0~5v F
TGLkw
XOkT
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。 ,8u u,,c
PiB)p UYj
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 . tC+9W1o
@"9y\1u
纳税人：什么是应税业务? bcpH|}[F)
81a&99
k #
Taxpayer: what do you mean by the taxable services? U]sU
b3
i:#R
U^ R
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。 F *;
+-e
Pi?*rr5WZ
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. =nnS X-x
2W
pe(
\(
纳税人：不动产好理解，无形资产指什么? 5q]u:
(Cp :NS
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? wrG*1+r
,|I\{J #C
税务局：指各种专有权，如专利权、专有技术版权、商标等。 ,WOF)
HqgTu`
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. P7 \(D`
5*buRYck0
纳税人：计税收入如何确定? jTw s0=F*
v85&s
Taxpayer: what about the tax base? VhSKtD1
va8:QHdU
税务局：大多数情况下指全部价款包括价外费用。 ;$i9gP[|m
?vRz}hiy
Tax official: in most case, it is the total consideration received, including additional fees and charges. c%~'[W04\
},a|WL3^
纳税人：预收的价款也计算在内吗? q1dYiG.-Z
j<deTK;.
Taxpayer: does that include the turnover received in advance? # `"'
l^`!:BOtR
税务局：对于无形资产和不动产是这样。 Q,\lS
ZJ=C[s!wu
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . `?JrC3
j{_ MDE7N
纳税人：无偿赠送呐? oU~V0{7g
{OAy@6
+
Taxpayer: and what about the donation? Tjs-+$P+
g8kw|BgnL
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。 !.t'3~dUf$
.h+<m7
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. 7
oZ-D~3
cJ8*[H<NV
纳税人：收款是外币怎么办? '&<-,1^L
ZQBo|8*
Taxpayer: what can we do if we receive turnover in the form of foreign currency? 0[3b,
i0A C.]4e"
税务局：按收入当日或当月一日的汇率换算。 O1#rCFC|y
W>@%d`>o5
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 . rW\~s TH
C)C;U&Qd
纳税人：营业税税率是多少? *R ~oA`
5 #kvb$97
Taxpayer: how about the tax rate? Mx r#
D 0n2r
税务局：一般是3%到达5%，娱乐业是5%到20%。 M3z7P.\G
t*}<v@,
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. [2\`Wh:%P
:&:>sd(QD
纳税人：您说的对我太有帮助了，谢谢! df J7Dhn
^d=Z/d
[
Taxpayer: what you have said is very helpful, thank you ;,4J:zvZdQ
;% k%AXw
