[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? !dYX2!lvT  
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　　对话内容： \3 O-}n1S  
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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? CgaB)`.  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? `-E.n'+  
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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。 ueS[sN!  
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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 . =[O<.'aG-  
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　　纳税人：什么是应税业务? "Hsq<oV8  
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　　Taxpayer: what do you mean by the taxable services? fM zAf3  
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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。 0n=9TmE  
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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. !S$oaCxM  
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　　纳税人：不动产好理解，无形资产指什么? )Pa nJHtU  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? EUYa =-  
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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。 4jue_jsle  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. vX!dMJa0  
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　　纳税人：计税收入如何确定? :9O0?6:B|  
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　　Taxpayer: what about the tax base? 5i wikC=y  
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　　税务局：大多数情况下指全部价款包括价外费用。 R*c0NJF
 
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 4jZi62  
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　　纳税人：预收的价款也计算在内吗? LQ&d|giA  
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　　Taxpayer: does that include the turnover received in advance? LMhY"/hAXa  
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　　税务局：对于无形资产和不动产是这样。 5IB:4zx^h  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . yvH#1F`{q  
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　　纳税人：无偿赠送呐? F.* snF  
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　　Taxpayer: and what about the donation? \]d*h] Hms  
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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。 ;@ !d!&  
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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. ![."xHVeL  
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　　纳税人：收款是外币怎么办? e7j]BzGvl  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? @_weMz8}  
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　　税务局：按收入当日或当月一日的汇率换算。 3YNkT"~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 . /;(%Xd&:  
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　　纳税人：营业税税率是多少? U8I~co:h  
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　　Taxpayer: how about the tax rate? =[-- Hf  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 g>oYEFFJ  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. !A<XqzV]  
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　　纳税人：您说的对我太有帮助了，谢谢! 5FR#_}k]_F  
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　　Taxpayer: what you have said is very helpful, thank you ;[\2/$-  
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