[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? jP )VTk_  
;edt["Eu  
　　对话内容： 0F%V+Y\R  
 Eikt,
 
　　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? #OsUF,NU  
a9p6[qOcd  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 2T-3rC)  
s>a(#6Q  
　　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。 S!g0J}.z  
%!V=noo  
　　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 . _MzdbUb5,  
o(Q='kK  
　　纳税人：什么是应税业务? N3|aNQ=X0  
3bR 6Y[  
　　Taxpayer: what do you mean by the taxable services? gFw-P#t  
m
$A-'*'  
　　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。 0r
%,|FaS  
F5YHc$3^  
　　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. 5`f\[oA  
H  2UR  
　　纳税人：不动产好理解，无形资产指什么? ~.<}/GP]_  
W4rh7e4  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? oU)HxV   
g?e-D.pSF  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 <j^"=UN4#  
@^K_>s9B  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. \++#adN:K  
hG>3y\!#  
　　纳税人：计税收入如何确定? RiCzH  
@+^5ze\  
　　Taxpayer: what about the tax base? )jaNFJ 3  
o>Z
lA3tv  
　　税务局：大多数情况下指全部价款包括价外费用。 `I)ftj%  
I cz)Qtg|  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. ^|h})OHV  
6)D
p2  
　　纳税人：预收的价款也计算在内吗? ]x`I@vSf7R  
x\!Uk!fM  
　　Taxpayer: does that include the turnover received in advance? x#&%lJT  
PU{7s  
　　税务局：对于无形资产和不动产是这样。 9lCZi?  
{;Ispx0m  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . `DcZpd.n  
'UL"yM  
　　纳税人：无偿赠送呐? S !wY6z  
qra5&F
vb  
　　Taxpayer: and what about the donation? ^q ?xi5w  
]aVFWzey  
　　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。 4?F7%^vr  
6=xbi{m$  
　　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. ~i)IY1m"  
*Mr?}_,X*  
　　纳税人：收款是外币怎么办? om'DaG`A  
??.9`3CYo  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? tlz)V1L  
X6lR?6u%|  
　　税务局：按收入当日或当月一日的汇率换算。 }I;5yk,o  
N#? Ohz  
　　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 . p4-bD_  
1
Ev#[FOc  
　　纳税人：营业税税率是多少? "mm|0PUJ  
-8r9DS-/W  
　　Taxpayer: how about the tax rate? eTp}*'$ p  
|p7k2wzN  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 ,/P)c*at5  
|p1pa4%}  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. `]xot8  
,`lVB#|  
　　纳税人：您说的对我太有帮助了，谢谢! .g6DKjy>  
DlXthRM  
　　Taxpayer: what you have said is very helpful, thank you P_f>a?OL:  
#n_uELE