[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? sU"%,Q5  
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　　对话内容： X_]rtG  
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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? hW~.F  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? KNUK]i&L  
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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。 5~|{:29X  
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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 . Mf1(4F  
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　　纳税人：什么是应税业务? "j@\a)a  
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　　Taxpayer: what do you mean by the taxable services? E5w;75,  
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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。 Q?#I{l)V(  
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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. `ePC$Ovn  
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　　纳税人：不动产好理解，无形资产指什么? ;V xRaj?  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? A*EOn1hN  
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　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 U ? +_\  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. s/E|Z1pg3  
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　　纳税人：计税收入如何确定? V ~C$|+>e  
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　　Taxpayer: what about the tax base? or/gx3  
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　　税务局：大多数情况下指全部价款包括价外费用。 S/nPK,^d2  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Vw;Z0_C  
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　　纳税人：预收的价款也计算在内吗? \$ytmtf5  
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　　Taxpayer: does that include the turnover received in advance? |A8@r&  
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　　税务局：对于无形资产和不动产是这样。 GJ+^t  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . (W ~K1]  
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　　纳税人：无偿赠送呐? 0l!#u`cCI  
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　　Taxpayer: and what about the donation? J ^'El^F  
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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。 VdLoi\-/L  
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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. lQn" 6o1  
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　　纳税人：收款是外币怎么办? RkF#NCnL;  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? ;<[X\;|'  
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　　税务局：按收入当日或当月一日的汇率换算。 rE3dHJN;  
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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 . XL
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　　纳税人：营业税税率是多少? p4`1^}f&Ie  
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　　Taxpayer: how about the tax rate? qt/K$'  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 /
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. j[>cv;h ;  
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　　纳税人：您说的对我太有帮助了，谢谢! *FlPGBjJ  
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　　Taxpayer: what you have said is very helpful, thank you 3/G^V'Yu  
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