TOPIC: Would you please give the general introduction of the business tax? $j*%}x~[
wJM})O%SQ
对话内容: 3wK{?
<6g{vNA
纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? ,> lOmyh
"!()yjy
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? k4jZu?\C]
'<_nL8A^
税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 p`:hY`P
h^R EBPe
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . KM$Lu2
Jm&7&si7
纳税人:什么是应税业务? h`n,:Y^++P
(A(7?eq
Taxpayer: what do you mean by the taxable services? (UWWULV
3Ob"R%Yo
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。 P6'Oe|+'
Zg1=g_xY
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. 9x@( K|
0nUcUdIf+
纳税人:不动产好理解,无形资产指什么? S]&f+g}&w
SV#$Cf g
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? _u TaN
3D
L7
税务局:指各种专有权,如专利权、专有技术版权、商标等。 [. Vy
g
bDre~|
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Hx[YHu
KL^
As0E'n85
纳税人:计税收入如何确定? &R+/Ie#0dz
9IJBK
Taxpayer: what about the tax base? o1C1F}gxU
ZXV_Dc
税务局:大多数情况下指全部价款包括价外费用。 _N!L?b83P
J%ng8v5ex
Tax official: in most case, it is the total consideration received, including additional fees and charges. ?O3E.!Q|
EH{m~x[Ei
纳税人:预收的价款也计算在内吗? FG/". dU
eV:I :::
Taxpayer: does that include the turnover received in advance? o
%GVg
hG~4i:p
<
税务局:对于无形资产和不动产是这样。 B].V|8h
iAD'MB
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 50r3Kl0
Tbf't^Ot$
纳税人:无偿赠送呐? lId}sf
iUDN m|e
Taxpayer: and what about the donation? ]@E_Hx{S
v?Dc3
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@.C.5Ep
3
RB+
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. vbEAd)*S
:[![9JS/
纳税人:收款是外币怎么办? P^9y0Q
|@'/F #T
Taxpayer: what can we do if we receive turnover in the form of foreign currency? kaM=Fk=t
%N5gQXg
税务局:按收入当日或当月一日的汇率换算。 b(^/WCykH
Y%<y`]I
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 . )F_vWbg
>YG1sMV-J
纳税人:营业税税率是多少? S,ZlS<Z#
4lrF{S8
Taxpayer: how about the tax rate? ='r86vq
A|jmp~@K)+
税务局:一般是3%到达5%,娱乐业是5%到20%。 }!_x
\eq^
s<3cv
F<
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. t
Qo)* z
y04md A6<
纳税人:您说的对我太有帮助了,谢谢! BK>3rjXi>a
a)L\+$@*
Taxpayer: what you have said is very helpful, thank you wf*G+&b d2
bloe|o!