论坛风格切换切换到宽版
  • 2752阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-12
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
TOPIC: Would you please give the general introduction of the business tax? mVsIAC$}8  
R:AA,^Z  
  对话内容: u#A<hq;  
UMp/ \&0  
  纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? ?EpSC&S\  
HCJ>X;(`f?  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? iQ6epg1wB  
}%`~T>/  
  税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 NU\ 5{N<  
q@~L&{  
  Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . :BukUket1e  
(?kl$~&|  
  纳税人:什么是应税业务? d:q +  
s/e"'Hz  
  Taxpayer: what do you mean by the taxable services? x]{E)d"!  
Hiv!BV|  
  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。 )wtaKF.-  
T<joR R  
  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. T y@=yA17  
C"qU-&*v  
  纳税人:不动产好理解,无形资产指什么? q$.{j"cZV  
c$,_>tcP  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? hv$m4,0WB  
3!o4)yJWx  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 .E~(h*NW  
u@P[Vb   
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. $]&(7@'qo  
BtdXv4V  
  纳税人:计税收入如何确定? LaIJ1jf  
xf> z@)e  
  Taxpayer: what about the tax base? gbStAr.  
Koln9'tB  
  税务局:大多数情况下指全部价款包括价外费用。 %T=A{<[`  
^t *x*m8  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. _uu<4c   
@l (vYJ:f  
  纳税人:预收的价款也计算在内吗? rf9_ eP  
;C/bJEgdd  
  Taxpayer: does that include the turnover received in advance? R,!Q Zxmg  
o:dR5v  
  税务局:对于无形资产和不动产是这样。 "4j:[9vR\  
 `}no9$l~  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . s& {Qdf  
xg{HQQ|TC  
  纳税人:无偿赠送呐? Y ?r po  
sK=}E=  
  Taxpayer: and what about the donation? X0+fsf<H}  
Bl1Z4` 3  
  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。 kF V7l  
$O:w(U  
  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. i~{ _eQV  
do>"[RO  
  纳税人:收款是外币怎么办? + f ;CyMEp  
:y,v&Kk#T  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? x q- $\#O  
GfyX'(ge  
  税务局:按收入当日或当月一日的汇率换算。 MY nH2w]  
-,":5V26  
  Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . ;}.Kb  
y466A]|  
  纳税人:营业税税率是多少? F[7x*-NO-  
2#/p|$;Ec'  
  Taxpayer: how about the tax rate? <-jGqUN_I  
NyI ;v =  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 ZAg;q#z j  
MdhT!?  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. ^,2 c -  
dNV v4{S  
  纳税人:您说的对我太有帮助了,谢谢! =!-5+I#e  
.)8   
  Taxpayer: what you have said is very helpful, thank you 0v"&G<J  
O rk  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个