论坛风格切换切换到宽版
  • 3091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? *'(dcy9  
>Y/1%Hp9  
  对话内容: (.3L'+F  
N:/$N@"Ge  
  纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? #$%gs]  
P.1iuZ "w  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? [G|2m_  
X]*W +  
  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。 PZl(S}VY  
|wj/lX7y  
  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 . _V|'iz9.  
?0Ca-T Rz  
  纳税人:什么是应税业务? 9~mi[l~  
Qi7^z;  
  Taxpayer: what do you mean by the taxable services? `\P:rn95;  
^ihXM]1{G  
  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。 i]LK,'  
;h3*MR  
  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. M !OI :v  
YKvFZH)  
  纳税人:不动产好理解,无形资产指什么? fhn0^Qc"+  
@;,O V&XYn  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? /ADxHw`k  
.]H]H*wC  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 E(U}$Zey  
C12 7he  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. y$V{yh[:  
1y"37;x  
  纳税人:计税收入如何确定? %dT%r=%Y  
)3B5"b,  
  Taxpayer: what about the tax base? 7RD` *s  
gkk< -j'  
  税务局:大多数情况下指全部价款包括价外费用。 $'FPst8Q<  
6l vx  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. 83l )o $S  
khv!\^&DD  
  纳税人:预收的价款也计算在内吗? FVQWz[N  
)Y&D e)=  
  Taxpayer: does that include the turnover received in advance? ?s"v0cg+  
HIa$0g0J  
  税务局:对于无形资产和不动产是这样。 1v\-jM"  
AYZds >#Q  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . u\.sS|$  
>;3c; nf  
  纳税人:无偿赠送呐? b);}x1L.T  
nG%j4r ;  
  Taxpayer: and what about the donation? \+AH>I;vO  
,m b3H  
  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。 S8)awTA9  
^&rb I,D  
  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. T&2 3Pf1  
"\=_- `  
  纳税人:收款是外币怎么办? #*]= %-A  
*-Yw0Y[E  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? `( a^=e5  
#EM'=Q%TO  
  税务局:按收入当日或当月一日的汇率换算。 anwn!Eqk"  
! aEp88u  
  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 . j5)qF1W,  
L wu;y@[  
  纳税人:营业税税率是多少? ,`7GI*Vq  
4#YklVm  
  Taxpayer: how about the tax rate? LGMFv  
0Yjy  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 ,RHHNTB("  
n{yjH*\Z  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. "}EbA3  
'~cEdGD9H  
  纳税人:您说的对我太有帮助了,谢谢! _# F'rl6'  
m#eD v*  
  Taxpayer: what you have said is very helpful, thank you (~GFd7  
,i,=LGn  
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