[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? ,rMf;/[  
$nt&'Xnv  
　　对话内容： j iKHx_9P  
Xm#W}Y'  
　　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? l7-lXl"%q  
 2%@tnk|@  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? C19N 0=  
M%E<]H2;S  
　　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。 x,gk]
Cf  
n0KpKH<&  
　　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 . Fm`*j/rq
 
P@v"aa\@2)  
　　纳税人：什么是应税业务? XvI~"}  
Skr(C5T  
　　Taxpayer: what do you mean by the taxable services? +>PsQ^^x  
UT;%I_i!'  
　　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。 7_\ G|Zd  
NBk0P*SI  
　　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. lOm01&^"E  

|[`YGA4  
　　纳税人：不动产好理解，无形资产指什么? m.lR]!Y=w  
7yE\,  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? )LGVR3#  
,p|Q/M^  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 ;EBKzB  
TAG@Ab  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. gX"-3w  
u+8"W[ZULq  
　　纳税人：计税收入如何确定? L3b0e_8>R  
W&hW N9iR  
　　Taxpayer: what about the tax base? O>L
, G)g  
7r;16"  
　　税务局：大多数情况下指全部价款包括价外费用。 }ny7LQ  
kL DpZ{  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Y_CYx  
L\#YFf  
　　纳税人：预收的价款也计算在内吗? q/@2=$]hH3  
}u;K<<h:  
　　Taxpayer: does that include the turnover received in advance? vn}m-U XA*  
L6h<B :l  
　　税务局：对于无形资产和不动产是这样。 qSP&Fi  
r^5%0_F]  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . /?;'y,(Q  
!q&Td  
　　纳税人：无偿赠送呐? .57p4{  
$b`nV4p  
　　Taxpayer: and what about the donation? ,sitOy}ks  
D>|`+=1'0"  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 '&cH,yc;b  
r;{$x  
　　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. Gwk$<6E  
t K;xW  
　　纳税人：收款是外币怎么办? -=
5~h
 
O50_qu33ju  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? u\ _yjv#  

.2&L.  
　　税务局：按收入当日或当月一日的汇率换算。 T +vo)9w  
1["i,8zB  
　　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 . >@7$=Y>D  
*Z#OfB4}  
　　纳税人：营业税税率是多少? 3YMqp~4  
r#OPW7mhE  
　　Taxpayer: how about the tax rate? iyn9[>j
e  
R=~%kt_n  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 a <C?- g|  
opH!sa@U  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Xqw}O2Q Q1  
OMK,L:poC  
　　纳税人：您说的对我太有帮助了，谢谢! q FWN._R  
_tHhS@  
　　Taxpayer: what you have said is very helpful, thank you > -OOU  
4Kch=jt4#