[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? g-_=$#&{  
89GW!  
　　对话内容： %t!r pyD  
OHj>ufwVq  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? lo'#dpt<  
U
BM#~~sM  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? \lQI;b;$  
EW vhT]<0  
　　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。 2RF3pIFrm  
2|i
1}  
　　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 . 77sG;8HE  
yufw}Lo-  
　　纳税人：什么是应税业务? l ;A'^  
V9}\0joM  
　　Taxpayer: what do you mean by the taxable services? T,uF^%$@AQ  
$joGda  
　　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。 ]3,  
mwsBj)  
　　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. 9
xq3>(  
wb(S7OsMO  
　　纳税人：不动产好理解，无形资产指什么? jPZ+~:m+  
"DGap*=J  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 1!;~Y#  
&{glwVKV  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 &\~*%:C  
r(Z?Fs/  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ^E\n^D-RV  
IAMa  
　　纳税人：计税收入如何确定? @&&}J  
oQV3  
　　Taxpayer: what about the tax base? (jhi<eV  
qzA_ ~=g
 
　　税务局：大多数情况下指全部价款包括价外费用。 k}E_1_S(  
]+a~/  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. bXc*d9]  
r#1W$~?>  
　　纳税人：预收的价款也计算在内吗? ^[}W}j>  
C@t,oDU#  
　　Taxpayer: does that include the turnover received in advance? m bX'*up  
7G;1n0m-T  
　　税务局：对于无形资产和不动产是这样。 rr\u)D#)  
Sw; kUJ  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . L'`Au/%S}  
S#oBO %!  
　　纳税人：无偿赠送呐? _unoDoB  
Yy]TU} PY  
　　Taxpayer: and what about the donation? st)v'ce,  
WHOy\j},V  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 "fhQ{b$i  
;/wH/!b  
　　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. {{_v.d~1  
 E^ 5  
　　纳税人：收款是外币怎么办? 5[B)U">]  
C@]D*k  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? Nl,iz_2]  
C{nk,j L  
　　税务局：按收入当日或当月一日的汇率换算。 4|5;nxkGm8  
L >"O[@  
　　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 . ??P\v0E  
:*[mvF  
　　纳税人：营业税税率是多少? 3WwCo.q;m  
d/Wp>A@dob  
　　Taxpayer: how about the tax rate? F@Wi[K  
M[O22wFs  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 toPFkc6`  
2^Im~p~ByE  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. sUmpf4/  
`W_&^>yl  
　　纳税人：您说的对我太有帮助了，谢谢! VB4V[jraCF  
T]1.":   
　　Taxpayer: what you have said is very helpful, thank you <vV"a bk  
.mqMz
V