TOPIC: Would you please give the general introduction of the business tax? Rj f |
hY!G>d{J
对话内容： ;1KhUf;&F
4[?Q*f!
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? f] Vz !hM~
99 [ "I:
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? x;+ ,lP
tc[PJH&P
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。 Hl#o& *Ui"
&IcDU r]L
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 . XP'KgTF
-Jhf]
纳税人：什么是应税业务? q9OIw1xQr*
o}T]
f(>}
Taxpayer: what do you mean by the taxable services? 8]O|$8'"
;BqX =X+ #
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 hm& ~6 rB
.}tL:^'~o
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. Z"n]y4h
B
7#; tCf
纳税人：不动产好理解，无形资产指什么? U c4
r
,"D1!0
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? A#T;Gi
H Q2-20
税务局：指各种专有权，如专利权、专有技术版权、商标等。 k z#DBh!&
Ct B>
s7
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. !o`al` q'
! 54%}x)3
纳税人：计税收入如何确定? 0xC!d-VIJ
U}UIbJD*=
Taxpayer: what about the tax base? {S|uQgs6j
b c+' n
税务局：大多数情况下指全部价款包括价外费用。 h.67] U7m
m _pK'jc
Tax official: in most case, it is the total consideration received, including additional fees and charges. PgVM>
_nHk
F*a+&% Q
纳税人：预收的价款也计算在内吗? *@O;IiSE
] |-y[iu
Taxpayer: does that include the turnover received in advance? zR e0z2
KmMt:^9
税务局：对于无形资产和不动产是这样。 YXmLd'F^3
Q[}mH: w
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . >9|Q,/b0
*bR _
C"-
纳税人：无偿赠送呐? a1?Y7(alPU
QII>XJ9
Taxpayer: and what about the donation? +ux,cx.U"
3c6 <JW
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 2
^|*M@3r
A> X#[qx
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. p}C3<[Nk
b+w|3bQa
纳税人：收款是外币怎么办? -`rz[";n
b6#V0bDXHD
Taxpayer: what can we do if we receive turnover in the form of foreign currency? V;>p@uE,P
~x82 4xW
税务局：按收入当日或当月一日的汇率换算。 P,,@&*
:
eQMY3/#
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . C nJO]0Op3
3Y>!e #
纳税人：营业税税率是多少? M*%iMz
qF> }"m
Taxpayer: how about the tax rate? RF qbwPX
<x,$ODso
税务局：一般是3%到达5%，娱乐业是5%到20%。 Qp{{O jD
!sUo+Y
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. ~]}7|VN.}
K4y4!zz
纳税人：您说的对我太有帮助了，谢谢! |',MgA
Uh*V>HA#
Taxpayer: what you have said is very helpful, thank you 7 v#sr<
EFV'hMjS)
