[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? ]9w)0iH  
QH(&Cu,  
　　对话内容： :+jg311}  
~$T>,^K 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? ]i`Q+q[  
Bj\ x  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? .p e3L7g  
6z 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。 SEzjc ~@3  
Oz-/0;1n  
　　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 . }WC[<AqI  
*'8q?R?7g  
　　纳税人：什么是应税业务? w(ZZTVW-  
~v2(sRJ  
　　Taxpayer: what do you mean by the taxable services? hfY/)-60o  
}9 \6!GY0  
　　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。 "M iJM+,  
t.;._'  
　　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. unn
2I|XH  
F6yFKNK!n  
　　纳税人：不动产好理解，无形资产指什么? 06AgY0\  
PsNrCe%e  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? r4iNX+h?V  
Ss5@n  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 Y2l;NSWU  
klQmo30i  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. VZcW 3/Y  
5Q8 H8!^  
　　纳税人：计税收入如何确定? ,iao56`
E  
@uRJl$3  
　　Taxpayer: what about the tax base? s;oe Qa}TB  
)HE{`yiLL  
　　税务局：大多数情况下指全部价款包括价外费用。 qtAt=` s  
P<&bAsje  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. <CO_JWD  
eJ45:]_%I@  
　　纳税人：预收的价款也计算在内吗? \)uA:v  
LBD],Ba!  
　　Taxpayer: does that include the turnover received in advance? &\6},
JN  
=ZURh_{xV  
　　税务局：对于无形资产和不动产是这样。 *l =f=  
v?]a tb/h`  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . dYD;Z<l  
Wu{_QuAB  
　　纳税人：无偿赠送呐? M-h+'G  
084Us s  
　　Taxpayer: and what about the donation? +zche  
$[`rY D/.  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 (SW6?5  
di
u"Nt  
　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 2C:u)}R7D  
, 2#Q>  
　　纳税人：收款是外币怎么办? ]3,9."^  
L$O\fhO?  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? D ON.)F  
:X}SuM?c  
　　税务局：按收入当日或当月一日的汇率换算。 ^(+q1O'  
o[KZm17  
　　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 . ~xY"P)(x;  
1QA/ !2E  
　　纳税人：营业税税率是多少? ~x9J&*zxM  
#'KM$l,P  
　　Taxpayer: how about the tax rate? :
35h0;8+  
U`3?bhzua  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 /dg?6XT/  
3YLfh
`6  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. N }VoO0I  
 \H>T[  
　　纳税人：您说的对我太有帮助了，谢谢! ?,riwDI 2  
tgCp2`n  
　　Taxpayer: what you have said is very helpful, thank you 9*FA=E  
JXkx!X_{