TOPIC: Would you please give the general introduction of the business tax? `Nc3I\tCM
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对话内容： X*}S(9cg\i
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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? hDjsGB|Fz
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? Z:)\j.
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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。 3sHC1 +
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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 . (~zdS.
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纳税人：什么是应税业务? mzfj!0zR*
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Taxpayer: what do you mean by the taxable services? W5EB+b49KM
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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。 80c\O-{
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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. d+[hB4!l2
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纳税人：不动产好理解，无形资产指什么? F~)xZN3=
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? Zb<DgJ=3
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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。 )I$_wB!UV
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. `cMa Fc-y/
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纳税人：计税收入如何确定? .' 3;Z'%"g
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Taxpayer: what about the tax base? "72
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税务局：大多数情况下指全部价款包括价外费用。 ZY c)_Og
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Tax official: in most case, it is the total consideration received, including additional fees and charges. ;_1D-Mf
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纳税人：预收的价款也计算在内吗? jbMzcn~ehI
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Taxpayer: does that include the turnover received in advance? u=p([
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税务局：对于无形资产和不动产是这样。 lJ:B9n3OzT
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ]M-j_("&
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纳税人：无偿赠送呐? lk )38.
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Taxpayer: and what about the donation? NcwZ_*sqj
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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。 o~*% g.
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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. !%_}Rv!JT
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纳税人：收款是外币怎么办? '> @ e vrG
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? :-69
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税务局：按收入当日或当月一日的汇率换算。 K*d+pImrV
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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 . |Q@4F&k
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纳税人：营业税税率是多少? 69p>?zn
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Taxpayer: how about the tax rate? UQ}[2x(Kb
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税务局：一般是3%到达5%，娱乐业是5%到20%。 'W@X139zq
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. "fU=W|lY
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纳税人：您说的对我太有帮助了，谢谢! a{G PAzO +
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Taxpayer: what you have said is very helpful, thank you J4;w9[a$
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