论坛风格切换切换到宽版
  • 2777阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-12
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
TOPIC: Would you please give the general introduction of the business tax? d=Do@) m|  
S7kT3zB  
  对话内容: 2 1~7{#  
^ 6.lb\  
  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? >C3NtGvy  
ZCBPO~&hO'  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ay(!H~q_U  
A,gx5!J  
  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。 ZB[(Tv1  
JblmXqtC  
  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 . ^MT9n  
bW9"0=j[{  
  纳税人:什么是应税业务? lmQ6X  
-2& i)S0R  
  Taxpayer: what do you mean by the taxable services? |:9Ir^  
v (ka,Dk3  
  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。 C,r`I/;  
_IL2-c8  
  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. sc8DY!|OYN  
 Wu!t C  
  纳税人:不动产好理解,无形资产指什么? x48'1&m  
b(RB G  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? i7nL_N  
D;zWksq  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 )_8}53C  
NLQE"\#a  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. vWl[l -E  
\V^*44+ <!  
  纳税人:计税收入如何确定? n}A?jOSAe  
90s;/y(  
  Taxpayer: what about the tax base? (a `FS,M  
nG"n-$A?<  
  税务局:大多数情况下指全部价款包括价外费用。 pDq#8*q+v  
qWO]s=V!  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. \&iil =H8!  
$(gGoL<  
  纳税人:预收的价款也计算在内吗? Kej|1g1f  
:)p)=c8%  
  Taxpayer: does that include the turnover received in advance? efjO8J[uk-  
.G}k/`a  
  税务局:对于无形资产和不动产是这样。 BR36}iS;V  
URK!W?3c  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . A XBkJ'jd  
$;Vc@mYGW;  
  纳税人:无偿赠送呐? W|d pFh`  
a}KK{Vqo`  
  Taxpayer: and what about the donation? a@#Q:O)4  
R-pH Quu3  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 0e+W/Tq  
S Pn8\2Cj  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. ATXF,o1  
ptpW41t}^  
  纳税人:收款是外币怎么办? l"J*)P  
 {l2N&  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? (=1q!c`  
\=!H2M  
  税务局:按收入当日或当月一日的汇率换算。 Vkr`17`G  
r C_d$Jv  
  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 . M8';%  =@  
MO[kr2T  
  纳税人:营业税税率是多少? 99e*]')A%  
ImIqD&a-h  
  Taxpayer: how about the tax rate? Q,.By &  
'>3`rsu  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 i&`!|X-=R  
2sKG(^=Z  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. =m}TU)4.  
s^w\zzYb  
  纳税人:您说的对我太有帮助了,谢谢! -bypuMQ-p  
ITyzs4"VV  
  Taxpayer: what you have said is very helpful, thank you ; XG]Q<S\  
] cIu|bRO  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个