TOPIC: Would you please give the general introduction of the business tax? B)Q'a3d#
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对话内容: #`fT%'T!
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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? kxmS
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? OWjZ)f/
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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。 +-nQ,
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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 .
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纳税人:什么是应税业务? Qm.kXlsDI
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Taxpayer: what do you mean by the taxable services? L&N"&\K2U
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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。 9vbh5xX
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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. :}JZKj!}M
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纳税人:不动产好理解,无形资产指什么? UH.cn|R
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? uJOW%|ZN`
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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。 5 q ,
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