TOPIC: Would you please give the general introduction of the business tax? [MuEoWrq(}
%$%& m1Y
对话内容： zD?oXs
{vAE :W.s
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? G t9&)/#
9x,RvWTb
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ^C2\`jLMY
8~5cJPi6
税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 F~A 'X
u2
`b'R
9
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 7 |DHplI
UH3sH
t
纳税人：什么是应税业务? J2uZm Et
cuOvN"nuNj
Taxpayer: what do you mean by the taxable services? (O0Ur
m
2^?:&1:
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 >X*Mio8P#
C6rg<tCH
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 2<M= L1\
!^Q.VYY
纳税人：不动产好理解，无形资产指什么? &89 oO@5
M'_9A
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? JxyB(
hYawU
@R
税务局：指各种专有权，如专利权、专有技术版权、商标等。
+ F
dB '
m3o,@=b
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Web|\CH
McPNB`.H
纳税人：计税收入如何确定? RT%pDym\
Ivb 4P`{
Taxpayer: what about the tax base? eb*#'\~'
M DF%\Sx
税务局：大多数情况下指全部价款包括价外费用。 |!y A@y?
{3&|tk!*
Tax official: in most case, it is the total consideration received, including additional fees and charges. 8Jz:^ k:
^e+a
纳税人：预收的价款也计算在内吗? 8
i?l02
7Pa@1']
Taxpayer: does that include the turnover received in advance? ?M cQr1
" s\L~R.&
税务局：对于无形资产和不动产是这样。 OgX6'E\E
Y#g4$"G9
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . j(~ *'&|(
TRsE %
纳税人：无偿赠送呐? iOG[>u0h
|ae97 5
Taxpayer: and what about the donation? VN %INUi@
ne^imht
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。 M,ir`"s
W\18 {mbuy
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. `U2DkY&n
}x&N^Ky3c
纳税人：收款是外币怎么办? ]THPSw_y
8
.; &# )l
Taxpayer: what can we do if we receive turnover in the form of foreign currency? 29reG,>
j)
,,"54*
税务局：按收入当日或当月一日的汇率换算。 8XsguC
G t wT
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 . ` c'W-O/
IEyL] ;K
纳税人：营业税税率是多少? q { O% |
`SVmQSwO[
Taxpayer: how about the tax rate? e)?Fi
e${)w-R/e
税务局：一般是3%到达5%，娱乐业是5%到20%。 GIAc?;zY
+S=Rn,
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. k^OV56
aH#l9kCb
纳税人：您说的对我太有帮助了，谢谢! d[;.r
7==f\%,
Taxpayer: what you have said is very helpful, thank you , 6r{VLN
+ +DG5`
