TOPIC: Would you please give the general introduction of the business tax? <'4Wne.z!
Y_Gd_+oJ
对话内容: y[XD=j
%k#+nad
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? {}$rN@OM$
H=BI%Z
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? {P6Bfh7CZ
tKt}]KHV
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。 ?V2P]|
6!]@S|vDX
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 . U:*rlA@_.
Z+k) N
纳税人:什么是应税业务? kx(beaf
fJ/INL
Taxpayer: what do you mean by the taxable services? E.*hY+kGZ
lWc[Q1
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。 )(]rUJ~+~A
=CFjG)L
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. /
<(|4e
=wX;OK|U(^
纳税人:不动产好理解,无形资产指什么? N 8[rWJ#
|6Y:W$7k
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ^P9mJ:
=u2~=t=LV
税务局:指各种专有权,如专利权、专有技术版权、商标等。 ~+' f[
!
^
eI
( S)q
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. >l 0aME@-0
#+o$Tg
纳税人:计税收入如何确定? _qE9]mU
IER;d\_V<
Taxpayer: what about the tax base? IrZjlnht
MX]#|hEeQ
税务局:大多数情况下指全部价款包括价外费用。 "=Z=SJ1D
Oey
Ph9^V
Tax official: in most case, it is the total consideration received, including additional fees and charges. Ct `)R
f1:>H.m`
纳税人:预收的价款也计算在内吗? `mcb0
YQD`4ND
Taxpayer: does that include the turnover received in advance? HBp??.r
n}Z%-w$K#
税务局:对于无形资产和不动产是这样。 uB+#<F/c
J?{sTj"KB
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . <,DMD
OF*E1BM
纳税人:无偿赠送呐? $|7"9W}m*
r4u,I<ZbH
Taxpayer: and what about the donation? M+")*Opq
:Jyr^0`J
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 o Tvg%bX
AM?ZhM
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. kDJYEI9j>
Fdl0V:<
纳税人:收款是外币怎么办? yx#!2Z0hw
y=9fuGL6
Taxpayer: what can we do if we receive turnover in the form of foreign currency? %J6>Vc!ix=
L"0dB.
税务局:按收入当日或当月一日的汇率换算。 A]iT
uu5 p
Gmu[UI}w8
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . PM@_ZJ'x
|9i
[*]
纳税人:营业税税率是多少? !|9@f$Jv
}cUO+)!Y
Taxpayer: how about the tax rate? Y, Lpv|
-AL^
税务局:一般是3%到达5%,娱乐业是5%到20%。 Xr o5~G
UH&1QV
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. bfb9A+]3'
@}^VA9ULK
纳税人:您说的对我太有帮助了,谢谢! tHqa%
E}zGY2Xx
Taxpayer: what you have said is very helpful, thank you uYO$gRem
I<W<;A