[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? E'S<L|A/  
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　　对话内容： sRkz WMl  
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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? EGQ1li'B  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ]pM5?^<~  
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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。 #Pe\Z/  
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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 . ,g<>`={kK+  
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　　纳税人：什么是应税业务? +1JZB*W  
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　　Taxpayer: what do you mean by the taxable services? pAPQi|CN  
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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。 rsIt~w  
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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. L!G9O]WB  
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　　纳税人：不动产好理解，无形资产指什么? ;-<<1Jz/2  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? oKMg7 3*  
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　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 '|dKg"Yl  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Oy?iAQ+  
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　　纳税人：计税收入如何确定? h!J
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　　Taxpayer: what about the tax base? IdC k  
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　　税务局：大多数情况下指全部价款包括价外费用。 Is,*qrl :  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. j*3sjOoC  
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　　纳税人：预收的价款也计算在内吗? U_zpLp m^  
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　　Taxpayer: does that include the turnover received in advance? )Or:wFSMq  
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　　税务局：对于无形资产和不动产是这样。 &bOodkOb  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . XQ|j5]  
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　　纳税人：无偿赠送呐? H$($l< G9C  
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　　Taxpayer: and what about the donation? U:5*i  
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　　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。 ,_X,V!  
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　　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. ;R- z3C  
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　　纳税人：收款是外币怎么办? -7Y'6''~W.  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? G){1`gAhNJ  
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　　税务局：按收入当日或当月一日的汇率换算。 Wf&G9Be?8  
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　　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 . rj`
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　　纳税人：营业税税率是多少? #@OKp,LJ  
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　　Taxpayer: how about the tax rate? f"}14V  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 -<V F6k<  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Gm?"7R.  
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　　纳税人：您说的对我太有帮助了，谢谢! oCru5F  
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　　Taxpayer: what you have said is very helpful, thank you #$ raUNr  
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