TOPIC: Would you please give the general introduction of the business tax? wt }9B[
YMpf+kN
对话内容： uUR~&8ERX
{.e=qQ%P5)
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? LS>G4
]
=/Aj
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? XV>JD/K2
ER&UBUu"
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。 q(^Q3
o;F" {RZ
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 . +m\|e{G
jZfx Jm
纳税人：什么是应税业务? n7LfQWc
XhU @W}}
Taxpayer: what do you mean by the taxable services? t-%Q`V=[
/Wk9-uH
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。 {0\,0*^p
p 5u_1U0
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. (3vHY`9
mo]KCi
纳税人：不动产好理解，无形资产指什么? ;a"q'5+Ne
}`_@'4:t
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? z T%U!jqI
WUdKLx %F
税务局：指各种专有权，如专利权、专有技术版权、商标等。 kW= z+
8Q`WB0E<|
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. "T/> d%O1b
Tq<2`*Qs
纳税人：计税收入如何确定? 3-s}6<0v1
m" tOe?
Taxpayer: what about the tax base? 9e!NOl\_;.
beY=g7|
税务局：大多数情况下指全部价款包括价外费用。 6w3R
'\9
46jh- 4) <
Tax official: in most case, it is the total consideration received, including additional fees and charges. n
?[/ufl
]pA(K?Lbg
纳税人：预收的价款也计算在内吗? pI`?(5iK6|
yQS+P8x&|]
Taxpayer: does that include the turnover received in advance? _ =6 rE
d P$GThGl
税务局：对于无形资产和不动产是这样。 1a0kfM$
AtS;IRN@
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . %rQuBi# 1f
Ha>*?`?
yI
纳税人：无偿赠送呐? y2HxP_s?P?
`XTh1Z\
Taxpayer: and what about the donation? UAS@R`?cI
td2/9| Q
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。 JF9yVE -
j '%4{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. 4] > ]-b
!4@G3Ae22
纳税人：收款是外币怎么办? {X]R-1>
! {,F~i9
Taxpayer: what can we do if we receive turnover in the form of foreign currency? ;Z[]{SQ
0x2!<z
税务局：按收入当日或当月一日的汇率换算。 K?x,T8<aW
}]1BO
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 . XhzGLYb~I`
6Sj6i^"
纳税人：营业税税率是多少? ]-o"}"3Ef
t,)N('m}=
Taxpayer: how about the tax rate? wbyE;W
2g{)AtK$#
税务局：一般是3%到达5%，娱乐业是5%到20%。 z( uZ F3
Gm`}(;(A
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 8 {U-m 0v
wu<])&F
纳税人：您说的对我太有帮助了，谢谢! Z!xVgM{
:m=m}3/:
Taxpayer: what you have said is very helpful, thank you rtJl _0`
?eV(1 Fr@
