TOPIC: Would you please give the general introduction of the business tax? +bRL. xY
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对话内容： /
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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?
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? -3 W 4
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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。 /itO xrA
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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 . Ok:@ F/ v
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纳税人：什么是应税业务? }kOhwT8sI
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Taxpayer: what do you mean by the taxable services? t?0=;.D
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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。 zkd#vAY(A
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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. 3c9[FZ@ya
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纳税人：不动产好理解，无形资产指什么? G3U+BC23E
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 4h~Oj
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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。 sdO;vp^:b
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. %
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纳税人：计税收入如何确定? `8y &
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Taxpayer: what about the tax base? \2+xMv)8
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税务局：大多数情况下指全部价款包括价外费用。 a"EQldm|d
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Tax official: in most case, it is the total consideration received, including additional fees and charges. "RShsJZMH
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纳税人：预收的价款也计算在内吗? {(tE p r
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Taxpayer: does that include the turnover received in advance? * e 8V4P
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税务局：对于无形资产和不动产是这样。 C$%QVcf
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . L,
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纳税人：无偿赠送呐? 8:A<PV!+
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Taxpayer: and what about the donation? I|LS_m
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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。 _*;cwMne-
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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. 9iOlR=-*
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纳税人：收款是外币怎么办? &x3"Rq_
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? B!N8 07
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税务局：按收入当日或当月一日的汇率换算。 CTI(Kh+
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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 . I;|Aiu*
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纳税人：营业税税率是多少? \W\6m0-x
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Taxpayer: how about the tax rate? ,AD| u_pP
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税务局：一般是3%到达5%，娱乐业是5%到20%。 |knP
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. P0Jd6"sS"
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纳税人：您说的对我太有帮助了，谢谢! +Va?wAnr
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Taxpayer: what you have said is very helpful, thank you FvNO*'xP
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