TOPIC: Would you please give the general introduction of the business tax? ?<G]&EK~~]
`%09xMPu
对话内容： )DYI
.
\rVQQ| l
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? )lJao
^F:k3,_[
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ,g
L9? Wz
_EF&A-kX|u
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。 =]-j;#'&
8k(P,o
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 . 7}*6#KRG
%pXAeeSY`;
纳税人：什么是应税业务? ^
wY[3"{
>vuY+o;B
Taxpayer: what do you mean by the taxable services? ljK rj
g;ZxvR)ZJk
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。 S(\9T1DVe
q~o,WZG
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. y^]tahbo
:VF<9@ t
纳税人：不动产好理解，无形资产指什么? 0\2\*I}?
Hcc"b0>}{
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? >5Wlc $
bc
,;M4jc {
税务局：指各种专有权，如专利权、专有技术版权、商标等。 %lg=YGLQB
&-5_f* {
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. LN_ xq&.
F@R1:M9*
纳税人：计税收入如何确定? gocrjjAHk
o[H{(f 1%
Taxpayer: what about the tax base? [o*7FEM|<
ZNYH#mJX*
税务局：大多数情况下指全部价款包括价外费用。 M>M`baM1
a,78l@d(
Tax official: in most case, it is the total consideration received, including additional fees and charges. *m2=/Sh
N?X^O# [
纳税人：预收的价款也计算在内吗? Q:ezi fQ
!?^b[
nC%
Taxpayer: does that include the turnover received in advance? O$IjN x
>J u]2++lx
税务局：对于无形资产和不动产是这样。 ={hX}"*D
CR2_;x:0
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . D5~n/.B"
,RN:^5 p
纳税人：无偿赠送呐? aTf`BG{kw
e) E$}4
Taxpayer: and what about the donation?
=}PdH`S
LHJ":^
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。 $< ld3[l i
-R{V-
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. nk3y"ne7
C{2xHd/*
纳税人：收款是外币怎么办? r=c<--_@
jNeI2-9c}
Taxpayer: what can we do if we receive turnover in the form of foreign currency? c^`]`xi X
4[r/}/iG o
税务局：按收入当日或当月一日的汇率换算。 85;b9k&\M
f@co<iA
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . JJRK7\~$
xUfbW;;]UU
纳税人：营业税税率是多少? |pa$*/!NT
)*c> |7 G
Taxpayer: how about the tax rate? T
)\"Xj
fu$R7
税务局：一般是3%到达5%，娱乐业是5%到20%。 sl*5Y#,|1
pu,?<@0YK
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. S(:l+JP
ItVugI(^ C
纳税人：您说的对我太有帮助了，谢谢! Zf5`XslA.
CkswJ:z)sc
Taxpayer: what you have said is very helpful, thank you ;l$ \6T
L4L2O7
