TOPIC: Would you please give the general introduction of the business tax? IuA4eDr^Y%
,CN (;z)
对话内容： /n6ZN4
WnOvU<Z
<
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? nLmF5.&
W /*?y &
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? *&\6x}.I4
Ux{0)"fj
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。
?6>* mdpl
*B \ @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 . Jt #HbAY
gs7_Q
纳税人：什么是应税业务? q317~ z_nl
WW+ F9~S
Taxpayer: what do you mean by the taxable services? N-t"CBTO
d[5v A/8O
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。 8 R7w$3pp\
@'5
*jXd
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. cN FHbMd
Z {:;LC
纳税人：不动产好理解，无形资产指什么? WPrBK{B`o
'n1$Y%t
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? cui%r!D
p|NY.N
税务局：指各种专有权，如专利权、专有技术版权、商标等。 `rK@> -
IW>~Y l?
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. r> Xk1~<!
sa _ J6 ~
纳税人：计税收入如何确定? i(.V`G=
sDR Av%w
Taxpayer: what about the tax base? lkl y2|wA
y\(xYB>T
税务局：大多数情况下指全部价款包括价外费用。 S:Jg#1rww-
P;-.\VRu
Tax official: in most case, it is the total consideration received, including additional fees and charges. \jV2":[% c
8DMqjt3B
纳税人：预收的价款也计算在内吗? N$v_z>6Z
^i2>Ax&T
Taxpayer: does that include the turnover received in advance? Mk=*2=d
K" |~D0Qgo
税务局：对于无形资产和不动产是这样。 vM]5IHqeE
Ayv:
Pv@
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 6J#R1.h
`HnZ{PKf
纳税人：无偿赠送呐? WNb2" W
=hd0Ui>x
Taxpayer: and what about the donation? )m+O .`x
+'iqGg-
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。 xLLTp7b(
qT
#=C'?
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. isy[RAP<
Gc*=n*@^K
纳税人：收款是外币怎么办? PFx.uqp
_(~LXk^C
Taxpayer: what can we do if we receive turnover in the form of foreign currency? GVu[X?q@|
c`hENPhW
税务局：按收入当日或当月一日的汇率换算。 bA2[=6
QVkji7)ZT
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 . w1(5,~OB
BNA1"@9q
纳税人：营业税税率是多少? @8w5Oudvx
1*$6u5.=F
Taxpayer: how about the tax rate? 0u&x %c
J> G' H)
税务局：一般是3%到达5%，娱乐业是5%到20%。 V @s93kh
m\CU,9;;(
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. k h*WpX
{oF;ZM'r
纳税人：您说的对我太有帮助了，谢谢! #` U?,>2q
a5O$he
Taxpayer: what you have said is very helpful, thank you <n2'm
&iq'V*+-\
