论坛风格切换切换到宽版
  • 3247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? !dYX2!lvT  
.XZ 71E  
  对话内容: \3 O-} n1S  
gb^UFD L  
  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? CgaB)`.  
H znI R  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? `-E.n'+  
Fb $5&~d  
  税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 ueS[sN!  
gw*yIZ@3)  
  Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . =[O<.'aG-  
ACMpm~C8Gu  
  纳税人:什么是应税业务? "Hsq<oV8  
d60Fi#3d  
  Taxpayer: what do you mean by the taxable services? fM zAf3  
_dB0rsCnU%  
  税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。 0n=9TmE  
(&a3v  
  Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. ! S$oaCxM  
6='_+{   
  纳税人:不动产好理解,无形资产指什么? )Pa nJHtU  
1f bFNxo8M  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? EUYa =-  
OQX{<pQ6  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 4jue_jsle  
q#':aXcv"  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. vX!dMJa0  
u"CIPc{Sr  
  纳税人:计税收入如何确定? :9O0?6:B|  
? geWR_Z  
  Taxpayer: what about the tax base? 5i wikC=y  
Rqd%#v  
  税务局:大多数情况下指全部价款包括价外费用。 R*c0NJF  
IU;pkgBj0Y  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. 4jZi62  
ct|'I]nB.h  
  纳税人:预收的价款也计算在内吗? LQ&d|giA  
:[ZC-hc\  
  Taxpayer: does that include the turnover received in advance? LMhY"/hAXa  
1V?Sj  
  税务局:对于无形资产和不动产是这样。 5IB:4zx^h  
Rh-8//&vZ/  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . yvH #1F`{q  
c`N`x U+z  
  纳税人:无偿赠送呐? F.* snF  
>t6'8g"T  
  Taxpayer: and what about the donation? \]d*h] Hms  
R4J>M@-0v  
  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。 ;@ !d!&  
wW)&Px n  
  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. ![."xHVeL  
FlA$G3  
  纳税人:收款是外币怎么办? e7j]BzGvl  
|@n{tog+-  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? @_weMz8}  
,LW%'tQ~"  
  税务局:按收入当日或当月一日的汇率换算。 3YNkT"~T  
2|_Jup  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . /;(%Xd&:  
&Bdt+OQ ;  
  纳税人:营业税税率是多少? U8I~co:h  
<t|9`l_XW  
  Taxpayer: how about the tax rate? =[-- Hf  
:+V1682u  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 g>oYEFFJ  
SJuf`  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. !A<XqzV]  
8GAQVe^$-  
  纳税人:您说的对我太有帮助了,谢谢! 5FR#_}k]_F  
"=RoI  
  Taxpayer: what you have said is very helpful, thank you ;[\2/$-  
%'~<:>:"E  
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