[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? ju(&v*KA  
h{yqNl  
　　对话内容： v-X1if1%  
3*3WO
,9  
　　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? #~q{6()e:  
qp^O\>c  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? (J][(=s;a  
.ev'd&l.  
　　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。 ' V;cA$ $  
fC2e}WR
  
　　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 . $k  V^[  
rcPP-+XW  
　　纳税人：什么是应税业务? 2md1GWyP  
sE-E\+  
　　Taxpayer: what do you mean by the taxable services? P6zy<w  
'AE)&56  
　　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。 sbrU;X_S  
EMmNlj6  
　　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. q*\#HC  
oJUVW"X6  
　　纳税人：不动产好理解，无形资产指什么? $&='&q  
9@#Z6[=R,  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? x,STt{I=  
WsTbqR)W%  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 ?3Se=7 k  
#]oVVf_  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Ni'vz7
j  
jnYFA[Ab  
　　纳税人：计税收入如何确定? QSW62]=vV  
j Aw&5,  
　　Taxpayer: what about the tax base? Mje6Q  
(01M0b#  
　　税务局：大多数情况下指全部价款包括价外费用。 DT8|2"H  
Lf&p2p?~c  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. uR|Jn)/m(  
SgHLs
  
　　纳税人：预收的价款也计算在内吗? v-3In\T=^  
B9/x?Jv1  
　　Taxpayer: does that include the turnover received in advance? E#`=xg  
#qGfo)  
　　税务局：对于无形资产和不动产是这样。 wLPL9  
3aQWzEnh  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ><viJ$i  
#{1w#Iz;  
　　纳税人：无偿赠送呐? +#}I ^N  
0"(5\T  
　　Taxpayer: and what about the donation? t(-noy)  
&7!&]kA+  
　　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。 o>WH;EBL  
qgvg MWj  
　　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. 3gaijVN  
%'nM!7w@I  
　　纳税人：收款是外币怎么办? R)"Ds}1G  
r ioNP(  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? DF-`nD  
#Sr_PEo _  
　　税务局：按收入当日或当月一日的汇率换算。 (GJ)FWen0"  
M%7{g"J*  
　　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:59f9WXA  

}
+h/2D  
　　纳税人：营业税税率是多少? ~&4Hc%*IB  
k)UF.=$d  
　　Taxpayer: how about the tax rate? UJ1iXV[h"  
o"->R C  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 H-~V:OCB~  
aB;syl {  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. INOw0E[  
N W :_)1  
　　纳税人：您说的对我太有帮助了，谢谢! %Wkvo-rOq  
w,cfSF;=tC  
　　Taxpayer: what you have said is very helpful, thank you 0
'wB':v  
Q"n*`#Yt'