[专业英语]注册会计师考试：税收英语对话―营业税 [复制链接]

TOPIC: Would you please give the general introduction of the business tax? gJn|G#!  
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　　对话内容： e%#(:L  
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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? '"C$E922  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ~IvAnwQ'  
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　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 n_5m+ 1N  
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　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . ]$[J_f*x  
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　　纳税人：什么是应税业务? 4%wP}Zj#  
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　　Taxpayer: what do you mean by the taxable services? D 3m4:z  
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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。 ;WX)g& 19x  
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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. 1U[8OM{$  
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　　纳税人：不动产好理解，无形资产指什么? J6Uo+0S  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? g{K*EL<  
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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<H\^  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. }RX[J0Prq~  
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　　纳税人：计税收入如何确定? ((i%h^tGa;  
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　　Taxpayer: what about the tax base? H8d%_jCr  
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　　税务局：大多数情况下指全部价款包括价外费用。 : vN'eL|#  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. A:$Qt%c  
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　　纳税人：预收的价款也计算在内吗? ^|yw)N]Q/  
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　　Taxpayer: does that include the turnover received in advance? g?,\bmHE  
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　　税务局：对于无形资产和不动产是这样。 ">='l9  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . v'`VyXetl  
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　　纳税人：无偿赠送呐? ??&Q"6Oe  
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　　Taxpayer: and what about the donation? K=|x"6\  
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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。 G'b*.\=  
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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. ?wzE+ p-  
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　　纳税人：收款是外币怎么办? O_%X>Q9  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? ?.1yNO* s  
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　　税务局：按收入当日或当月一日的汇率换算。 9[yW&t;#  
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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 . .Cq'D.  
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　　纳税人：营业税税率是多少? lYz{#UX}  
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　　Taxpayer: how about the tax rate? ;vM&se63  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 mx`QBJ  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. #{-l(016y  
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　　纳税人：您说的对我太有帮助了，谢谢! J1P jM
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　　Taxpayer: what you have said is very helpful, thank you {4 B{~Qe;  
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