论坛风格切换切换到宽版
  • 2815阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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? gJn|G#!  
X]6Hgz66  
  对话内容: e%#(:L  
~Xi_bTAyAW  
  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? '"C$E922  
5 _X|U*+5  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ~IvAnwQ'  
k2Yh?OH  
  税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 n_5m+ 1N  
ld58R  
  Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . ]$[J_f*x  
X;JptF^  
  纳税人:什么是应税业务? 4%wP}Zj#  
)G$/II9d  
  Taxpayer: what do you mean by the taxable services? D 3m4:z  
]k~k6#),;  
  税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。 ;WX)g& 19x  
eqz#KN`n#  
  Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 1U[8OM{$  
p9w<|ZQ]:  
  纳税人:不动产好理解,无形资产指什么? J6Uo+0S  
h$[}lZDg  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? g{K*EL <  
(jYHaTL6Y'  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 _@I<H\^  
,$irJz F  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. }RX[J0Prq~  
#({0HFSC:j  
  纳税人:计税收入如何确定? ((i%h^tGa;  
|^jl^oW  
  Taxpayer: what about the tax base? H8d%_jCr  
#rSm;'%,  
  税务局:大多数情况下指全部价款包括价外费用。 : vN'eL|#  
tr8a_CV  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. A:$Qt%c  
$j61IL3+  
  纳税人:预收的价款也计算在内吗? ^|yw)N]Q/  
O>]I!n`!!A  
  Taxpayer: does that include the turnover received in advance? g?,\bmHE  
oNHbQ&h  
  税务局:对于无形资产和不动产是这样。 ">='l9  
0BF'@r";  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . v'`VyXetl  
r}k2n s9  
  纳税人:无偿赠送呐? ??& Q"6Oe  
E,5XX;|  
  Taxpayer: and what about the donation? K=|x"6\  
_U}pdzX?  
  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。 G'b*.\=  
E^kB|; Ki  
  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. ?wzE+ p-  
AD_RU_a9  
  纳税人:收款是外币怎么办? O_%X>Q9  
X|!Vt O  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? ?.1yNO* s  
eUP.:(E  
  税务局:按收入当日或当月一日的汇率换算。 9[yW&t;#  
UIS\t^pJD  
  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 . .Cq'D.  
\;&WF1d`ac  
  纳税人:营业税税率是多少? lYz{# UX}  
[(Z{5gK  
  Taxpayer: how about the tax rate? ;vM&se63  
W"j&':xD  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 m x`QBJ  
_a?c,< A  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. #{-l(016y  
[n%=2*1p  
  纳税人:您说的对我太有帮助了,谢谢! J1P jMb}  
a2J01B  
  Taxpayer: what you have said is very helpful, thank you {4 B{~Qe;  
;2Aqztp  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个