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[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

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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? y _apT<P  
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  对话内容: d+)LK~  
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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? r4[=pfe25  
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  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? r3?8nQ$  
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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。 @1'OuX^  
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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 . } 'xGip@W  
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  纳税人:什么是应税业务? 'fK=; mM  
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  Taxpayer: what do you mean by the taxable services? [r>hK ZU2  
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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。 DZL(G [  
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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. >F^$ ' b]  
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  纳税人:不动产好理解,无形资产指什么?  !{V`N|0  
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  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? i#YDdz  
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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。 >CKa?N;  
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  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. s[{8:Px  
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  纳税人:计税收入如何确定? &u|t{C#0  
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  Taxpayer: what about the tax base? @A8y!<  
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  税务局:大多数情况下指全部价款包括价外费用。 hb~d4J=S  
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  Tax official: in most case, it is the total consideration received, including additional fees and charges. VJK4C8]  
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  纳税人:预收的价款也计算在内吗? BeRs;^r+  
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  Taxpayer: does that include the turnover received in advance? $#e}9g.  
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  税务局:对于无形资产和不动产是这样。 YdvXp/P:|  
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  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . J%ws-A?6rN  
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  纳税人:无偿赠送呐? 5[zr(FuE  
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  Taxpayer: and what about the donation? *tZ3?X[b  
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  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。 k(>J?\iNW  
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  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. vr47PM2al  
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  纳税人:收款是外币怎么办? w0js_P-uv  
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  Taxpayer: what can we do if we receive turnover in the form of foreign currency? P >0S ZP  
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  税务局:按收入当日或当月一日的汇率换算。 < :eKXH2  
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  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 . Gg6cjc=dC  
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  纳税人:营业税税率是多少? |OF3J,q  
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  Taxpayer: how about the tax rate? RToX[R;1E  
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  税务局:一般是3%到达5%,娱乐业是5%到20%。 /mE:2K]C  
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  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. P'_ aNU  
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  纳税人:您说的对我太有帮助了,谢谢! R'K /\   
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  Taxpayer: what you have said is very helpful, thank you ,,9vk\  
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