[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? A} "*`y  
n Do|^{!L`  
　　对话内容： D\TL6"wo  
V{*9fB#4L  
　　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? *%8us~w5/  
'nLv0.7*  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? qI"mW@G~H  
_Y hpj}KZ  
　　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。 - Z|1@s&  
9QYU J  
　　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 . mB :lp=c`  
bH.">IV  
　　纳税人：什么是应税业务? `=>Bop)  
KOxD%bX_  
　　Taxpayer: what do you mean by the taxable services? 8[Qw8z5-  
`BvcIn4do  
　　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。 X >**M  
{jl4`  
　　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. ?|L)!LYx  
?+!KucTF  
　　纳税人：不动产好理解，无形资产指什么? Vz,WPm$I  
$@NZ*m%?JQ  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ~9n@MPS^!  
ewLr+8  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 9X(bByEO  
#A/jG v^  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. vS0P]AUo  
9}\T?6?8pX  
　　纳税人：计税收入如何确定? QO,y/@Ph  
e (f)?H  
　　Taxpayer: what about the tax base? 3646.i[D  
W,<Vr2J[  
　　税务局：大多数情况下指全部价款包括价外费用。 x O)nS _I  
t (1z+  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 9UwDa`^  
m ;KP  
　　纳税人：预收的价款也计算在内吗? a2i   
l^vq'<kI  
　　Taxpayer: does that include the turnover received in advance? <)} *S  
MHbRG_zW  
　　税务局：对于无形资产和不动产是这样。 s810714  
3)xV-Y9  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . q4Z \y  
tsk}]@W  
　　纳税人：无偿赠送呐? @-m&X2J+c  
<ya3|ycnS  
　　Taxpayer: and what about the donation? qV}zV\Nz  
0 Icyi#N  
　　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。 lH6t d  
ecFI"g  
　　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. s4Wk2*7Mq  
OUs2)H61  
　　纳税人：收款是外币怎么办? NBeGmC|  
ve.4""\a  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? &3JbAJ|;X  
tQ)8HVKF  
　　税务局：按收入当日或当月一日的汇率换算。 V^0*S=N
 
YgDgd \  
　　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 . Mz06cw&  
}Orc;_)r  
　　纳税人：营业税税率是多少? ctCfLlK  
'`RCNk5l  
　　Taxpayer: how about the tax rate? @wg*~"d  
(zhmZm  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 *L^{p.K4  
:4WwCpgz,  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 9xSAWKr,l  
N( /PJJ~  
　　纳税人：您说的对我太有帮助了，谢谢! fLys$*^)^  
x=H*"L=  
　　Taxpayer: what you have said is very helpful, thank you T.{I~_  
A$oYw(m
#