论坛风格切换切换到宽版
  • 2876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? hJPlq0C  
n' emN Ra  
  对话内容: qgrg CJ  
W 5R\Q,x6  
  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? uG<}N=  
)vxUT{;sH  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? M9f35 :  
0bo/XUpi  
  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。 vhhC> 7  
C`q@X(_   
  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 . ^b %0 B  
7 x<i :x3  
  纳税人:什么是应税业务? 71l%MH  
i7ly[6{^pr  
  Taxpayer: what do you mean by the taxable services? B/n[m@O  
9YBv|A  
  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。 0x!2ihf  
edPUG N  
  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. z<5m fAm  
N;[>,0&z  
  纳税人:不动产好理解,无形资产指什么? N\bocMc,X  
Lco& Fp  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 4 uQT5  
,GgAsj: K  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 ."Y e\>k  
{` w;39$+  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. dh $bfAb  
XO'l Nb.  
  纳税人:计税收入如何确定? 2;?I>~  
S<J}[I7V  
  Taxpayer: what about the tax base? > %KuNy{  
c ;'[W60  
  税务局:大多数情况下指全部价款包括价外费用。 ? C/Te)  
.(WQYOMl0  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. d \35a4l  
)K2HK&t:  
  纳税人:预收的价款也计算在内吗? '{B!6|"X  
|p-t%xDdr  
  Taxpayer: does that include the turnover received in advance? 28=O03q  
\!ej<T+JR>  
  税务局:对于无形资产和不动产是这样。 `Ry]y"K  
c}0@2Vf  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 3@]SKfoo1  
R,Vd.-5M  
  纳税人:无偿赠送呐? 1w&!H ]%{  
~ _!F01s  
  Taxpayer: and what about the donation? r4#o+qE  
cA:*V|YV `  
  税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 NhYLt w^u  
71{p+3Z&  
  Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. M^]cM(swK5  
L~KM=[cn  
  纳税人:收款是外币怎么办? dYgXtl=#j  
+="e]Yh;  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? tq|hPd<C  
~appY Av  
  税务局:按收入当日或当月一日的汇率换算。 %x} O1yV  
pt}X>ph{  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . \0gM o&  
Zg.&V  
  纳税人:营业税税率是多少? [r[ =W!  
YGsWu7dG  
  Taxpayer: how about the tax rate? lO_UPC\@fw  
s4uhsJL V$  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 v 7x:dcV  
x UD-iSY  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. xoR;=ph  
ze]h..,]K  
  纳税人:您说的对我太有帮助了,谢谢! J`^I./  
v@d  
  Taxpayer: what you have said is very helpful, thank you 2m2;t0  
Xqm::1(-(  
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