[专业英语]注册会计师考试：税收英语对话―营业税 [复制链接]

TOPIC: Would you please give the general introduction of the business tax? 8v:T.o;<  
=ElO?9&  
　　对话内容： P}Gj%4/G  
_zR+i]9   
　　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? X2#2C/6#u  
] ]u s %  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? /MIe(,>Uh  
>BV^H.SO|1  
　　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。 $jjfC  
@KXV%a'  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . G~F b  
Q
7HRzA^-  
　　纳税人：什么是应税业务? BOX{]EOj  
pd:WEI ,  
　　Taxpayer: what do you mean by the taxable services? g?c xp+  
%41m~Wh2  
　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 |-fgj'  
1XrO~W\=  
　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. Df}A^G >
X  
Q$a{\*[:+  
　　纳税人：不动产好理解，无形资产指什么? kDEX N  
D
@,6M#SK  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? :,3C 0T3r  
9)h"-H;5:  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 h&M {]E9=  
uFX#`^r`  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. XD!W: uvb  
Ryl:a\  
　　纳税人：计税收入如何确定? )\1@V+!E%  
TtK[nP  
　　Taxpayer: what about the tax base? /74QMx?  
;@0;pY  
　　税务局：大多数情况下指全部价款包括价外费用。 KKb,d0T[  
lXx=But  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. sv2A-Dld  
]RZ|u*l=x  
　　纳税人：预收的价款也计算在内吗? (j%~u&+-  
/
Y/UM3/  
　　Taxpayer: does that include the turnover received in advance? sSr&:BOsi  
](Xb_xMf  
　　税务局：对于无形资产和不动产是这样。 jrCfW
a}z  
VRVO-Sk  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . HSw;^E)1  
0
3L]  
　　纳税人：无偿赠送呐? %h hf
U6[  
B+$%*%b  
　　Taxpayer: and what about the donation? P:hBt\5B  
t0(A4E  
　　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。 CLxynZ\;  
B~?*?Z'  
　　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. OstQqV%@  
+xRK5+}9  
　　纳税人：收款是外币怎么办? >>QY'1Eu  
C>]0YO k2  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? 1ufp qqk  
ud63f`W]4  
　　税务局：按收入当日或当月一日的汇率换算。 0B[="rTS7#  
kPKB| kP\  
　　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 . el& 0}`K  
#{6{TFx\  
　　纳税人：营业税税率是多少? uY{|szC^2  
G?9"Y%  
　　Taxpayer: how about the tax rate? 2pZXZ  
9G9t" {  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 L s G\OG  
0^v`T%|fTX  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. }cM}Oavh  
imVo<Je7z(  
　　纳税人：您说的对我太有帮助了，谢谢! _1!7V3|^  
,D5
cjaX<  
　　Taxpayer: what you have said is very helpful, thank you ?'IP4z;y  
Z EQ@IS:Y