[专业英语]注册会计师考试：税收英语对话―营业税 [复制链接]

TOPIC: Would you please give the general introduction of the business tax? V1
fP H;  
V O
X>Sl  
　　对话内容： M]'AA Uo8  
mvw:E_  
　　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? e'6?iLpy  
:Ls36E8f=  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ' 4"L;){:L  
f[RnL#*xJU  
　　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。 a$GKrc,z  
_H,RcpyJ  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 1K`A.J:Uy  
PEWzqZ|!;  
　　纳税人：什么是应税业务? `zL9dlZ  
+D@R'$N  
　　Taxpayer: what do you mean by the taxable services? G$j8I~E@  
*O;N"jf  
　　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。 Ojs\2('u  
r$7rYxFR  
　　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. ".\(A f2  
q mB@kbt  
　　纳税人：不动产好理解，无形资产指什么? hD*?\bBs0  
I?"5i8E  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? bo2Od  
3
XRG"  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 |
`nVr>QF&  
; 
p9D2&  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 2KEww3.
{  
QZlUUj\   
　　纳税人：计税收入如何确定? @oEDtN
  
<'-me09C*  
　　Taxpayer: what about the tax base? 7d)aDc*TjW  
;W].j%]Le  
　　税务局：大多数情况下指全部价款包括价外费用。 z-Dp LV  
hG^23FiN  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. {aSq3C<r  
93\,m+-  
　　纳税人：预收的价款也计算在内吗? Pz 'Hqvd  
if'4MDl  
　　Taxpayer: does that include the turnover received in advance? b<n)`;  
wOOPWwk  
　　税务局：对于无形资产和不动产是这样。 b~gF,^w  
To`?<]8  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . msylb~^  
tpN}9N  
　　纳税人：无偿赠送呐? *QG;KJ%  
V'.|IuN  
　　Taxpayer: and what about the donation? #"_MY-  
St`m52V(5X  
　　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。 wk#QQDV3|0  
u W T[6R  
　　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'<1xd(`  
-
+>am?  
　　纳税人：收款是外币怎么办? [_d*J/X  
%u}sVRJ  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? [w f12P  
UZra'+Wb  
　　税务局：按收入当日或当月一日的汇率换算。 *$VurqLn  
U:r2hqegd  
　　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 . 5MJ'/Fy(  
B
*IDx`^Y  
　　纳税人：营业税税率是多少? gwJu&HA/  
}3 }=tN5  
　　Taxpayer: how about the tax rate? 639k& "V  
}^7V^W  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 &u-Bu;G.e  
 4&D="GA  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 7krA+/Q r(  
+bW|Q>u  
　　纳税人：您说的对我太有帮助了，谢谢! $P3nP=mf  
^q\zC%.  
　　Taxpayer: what you have said is very helpful, thank you v=VmiB
q[  
'QF >e