TOPIC: Would you please give the general introduction of the business tax? Tet,mzVuu
@i6D&e=
对话内容: =Lp0i9c
VGq2ITg9eE
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?
Qwda
W#-M|
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 0^:O:X
0Oe@0L%^3"
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。 !oM1
4*F+-fu
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 . 3 T&m
DQKhR sC
纳税人:什么是应税业务? gd/W8*NFR
wQ4/eQ*
Taxpayer: what do you mean by the taxable services? %J2u+K
!3?HpR/nV
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。 -DU[dU*~
+}X@{DB
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. g%[lUxL
TpZ)v.w~l7
纳税人:不动产好理解,无形资产指什么? ?ry`+nx
@ ;rU#
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? /1o~x~g(b
hbxG
税务局:指各种专有权,如专利权、专有技术版权、商标等。 C!~&c7
(Cqhk:F
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Q6"r^wWx
mA3C)V
纳税人:计税收入如何确定? $+:_>n^#/
0u-'{6
Taxpayer: what about the tax base? k((_~<$2K
:|N5fkhN
税务局:大多数情况下指全部价款包括价外费用。 </qXKEu`_
%3'80u6BCJ
Tax official: in most case, it is the total consideration received, including additional fees and charges. !XzRV?Ih;
X;ijCZb3
b
纳税人:预收的价款也计算在内吗? Dgp"RUP
3 LoB-4u?
Taxpayer: does that include the turnover received in advance? a&wl-
>k
kuw?O@
税务局:对于无形资产和不动产是这样。 umSbxEZU@
Rf2;O<
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . R279=sO,J
I:bi8D6
纳税人:无偿赠送呐? K`PF|=z
kCLz@9>FQ
Taxpayer: and what about the donation? oT%~)g
F.^1|+96
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。 !);'Bk9o
rjx6Ad/\
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. ZIkXy*<(
/nGsl<
纳税人:收款是外币怎么办?
I tp7X
U]d{hY."
Taxpayer: what can we do if we receive turnover in the form of foreign currency? O .m;a_
>/ W:*^g)
税务局:按收入当日或当月一日的汇率换算。 Rb|\!
9.D'!
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 . K7U`
zF3fpEKe
纳税人:营业税税率是多少? %R-"5?eTtu
(lTM^3
}
Taxpayer: how about the tax rate? .K XpB7:
;r"YZs&Xd
税务局:一般是3%到达5%,娱乐业是5%到20%。 /
~w\Npf0
YPFjAQ
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. )TBBYCL3
u])N^AY"sj
纳税人:您说的对我太有帮助了,谢谢! O-}{%)[ F
gGH<%nHW1
Taxpayer: what you have said is very helpful, thank you H'&x4[J:
i|)<#Ywl