[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? {\z({Wlb]  
xESjM1A)  
　　对话内容： H%1$,]F  
v$)q($}p  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? e|rg;`AW  
X/;p-KX  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? HeK h>  
r,]#b[:.s|  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 K9kUS  
`?y <>m*  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 6MG9a>=  
9M /SH$Qy  
　　纳税人：什么是应税业务? >?]_
<:  
c.|l-zAeX  
　　Taxpayer: what do you mean by the taxable services? 'i8U  
`Rd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。 zi'Jr)n  
3s:%2%jVK  
　　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. W{5:'9,  
Otz E:qe  
　　纳税人：不动产好理解，无形资产指什么? /R LI,.%  
#-"VS-.<  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Nk;iiz+_p  
<X_!x_ x  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 {u\%hpD_  
TS"D]Txs  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 7Mx
6  
R|P_GN6>  
　　纳税人：计税收入如何确定? aZk&`Jp z  
@f!AkzI  
　　Taxpayer: what about the tax base? 6QNs\Ucb+  
P0i V<T4^  
　　税务局：大多数情况下指全部价款包括价外费用。 ZCVl5R(mZ  
$ C0TD 7=  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. k{AyD`'Q  
C*X G_b ]  
　　纳税人：预收的价款也计算在内吗? QR> Y%4 ;h  
T}D<Sc  
　　Taxpayer: does that include the turnover received in advance? ;XC@=RpX  
7dX/bzUVz8  
　　税务局：对于无形资产和不动产是这样。 Ao7`G':  
}#v{`Sn%^C  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . kJ(A,s|  
q+a.G2S  
　　纳税人：无偿赠送呐? CodSJ,  
kzq29S  
　　Taxpayer: and what about the donation? @ 2_<,;$  
up%Z$"Y  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 >J=<bhR  
'+*-s7o{  
　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 33~qgK1>  
cE{ =(OQ  
　　纳税人：收款是外币怎么办? x3e]d$  
=C f(B<u  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? >?YNW   
[ut#:1h^  
　　税务局：按收入当日或当月一日的汇率换算。 [B0K  
ArI]`h'W  
　　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 . m=b~i^@  
A%vsno!  
　　纳税人：营业税税率是多少? 'FzN[% K"  
ze'.Y%]  
　　Taxpayer: how about the tax rate? NNa1EXZ[  
uu%?K@Qq  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 hxC!+ArVe  
# 4|9Fj??  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. XNH4==4  
&!y]:CC{  
　　纳税人：您说的对我太有帮助了，谢谢! YCw('i(|  
(tl}q3U  
　　Taxpayer: what you have said is very helpful, thank you E=/[s]@5  
2 Y|D'^