TOPIC: Would you please give the general introduction of the business tax? J=5G<
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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? [[ HXOPaV
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? G
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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。 L9&Z?$6J_p
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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 . }>fL{};Z"
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纳税人:什么是应税业务? qK#\k@E
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Taxpayer: what do you mean by the taxable services? f?[IwA`
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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。 E: L =>}
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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. "EDn;l-Q
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纳税人:不动产好理解,无形资产指什么? tNoo3&
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? rU%\ 8T0f
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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。 AS'a'x>8>,
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 8it|yK.G@&
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纳税人:计税收入如何确定? Rq<T2}K
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Taxpayer: what about the tax base? JIQS'r
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税务局:大多数情况下指全部价款包括价外费用。 fOF02WP^
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Tax official: in most case, it is the total consideration received, including additional fees and charges. 5JBenTt
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纳税人:预收的价款也计算在内吗? : DCj2"
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Taxpayer: does that include the turnover received in advance? 1.]#FJe
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税务局:对于无形资产和不动产是这样。 120<(#
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . :OUNZDL
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纳税人:无偿赠送呐? <U (gjX
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Taxpayer: and what about the donation? _A;jtS)SY
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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。 @q} .BcSg
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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. 7AX<>^
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纳税人:收款是外币怎么办? (&
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? k*\WzBTd
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税务局:按收入当日或当月一日的汇率换算。 m1heU3BUWU
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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 . =)
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纳税人:营业税税率是多少? 7
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Taxpayer: how about the tax rate? 7%c9 nY
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税务局:一般是3%到达5%,娱乐业是5%到20%。 pLE|#58I
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. y+)][Wa0
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纳税人:您说的对我太有帮助了,谢谢! ka0T|$ u(s
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Taxpayer: what you have said is very helpful, thank you mqrP0/sN
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