TOPIC: Would you please give the general introduction of the business tax? ,")F[%v
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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? #nEL~&
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? gaeOgP.0
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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。 v2J0u:#,
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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 . IJP
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纳税人:什么是应税业务?
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Taxpayer: what do you mean by the taxable services? yXF|Sqv
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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。 treXOC9^B8
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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. -,GEv%6c
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纳税人:不动产好理解,无形资产指什么? }1>atgq]w
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? p@tp]u`7
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税务局:指各种专有权,如专利权、专有技术版权、商标等。 0<&M?^
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. .B$h2#i1
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纳税人:计税收入如何确定? },PBqWe
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Taxpayer: what about the tax base? ;3UvkN
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税务局:大多数情况下指全部价款包括价外费用。
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Tax official: in most case, it is the total consideration received, including additional fees and charges. J@`
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纳税人:预收的价款也计算在内吗? p7UTqKi
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Taxpayer: does that include the turnover received in advance? bi,mM,N/
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税务局:对于无形资产和不动产是这样。 B] i:)
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . RpN <=
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纳税人:无偿赠送呐? mV zu~xym
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Taxpayer: and what about the donation? K:w]>a
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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。 PYieD}'
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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. )E`+BH
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纳税人:收款是外币怎么办? Wp4K6x
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