[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? y'*K|aTG  
M=r)I~  
　　对话内容： ^y%T~dLkp'  
yz8jw:d^-  
　　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? o"#\ >  
aw42oLk  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? E?0%Z&1h  
0"bcdG<}  
　　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。 d>C$+v>  
%bfQ$a:  
　　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 . [q #\D  
ixD)VcD-f  
　　纳税人：什么是应税业务? @sC`!Rmy'-  
n7-6- #  
　　Taxpayer: what do you mean by the taxable services? ^r
,=vO  
pIX`MlBdF  
　　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。 @I!0-OjL  
FJP-y5  
　　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. Jze:[MYS  
mL: sJf  
　　纳税人：不动产好理解，无形资产指什么? [HZv8HU|  
6,{$J  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? BR yl4  
`+Q%oj#FF  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 JcxThZP~  
,nDaqQ-C!!  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 6V01F8&w  
hQDXlFHT  
　　纳税人：计税收入如何确定? jtc]>]6i  
6j
LCU%^  
　　Taxpayer: what about the tax base? ikiypWq  
|8tilOqI  
　　税务局：大多数情况下指全部价款包括价外费用。 D!IY&H,wo  
WEi2=3dV  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. }Kbb4]t|"  
q5)O%l!  
　　纳税人：预收的价款也计算在内吗? ut7zVp<"  
7%eK37@u  
　　Taxpayer: does that include the turnover received in advance? x+@rg];m  
4@# `t5H  
　　税务局：对于无形资产和不动产是这样。 j+ 0I-p  
VS8Rx.?  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . #'9HU2  

j HJ`,#  
　　纳税人：无偿赠送呐? 8c^TT&  
YglmX"fLf  
　　Taxpayer: and what about the donation? 2!=f hN
 
O[JL+g4  
　　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。 ZX./P 0  
YGCL2Y  
　　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. n8ZZ#}Nhg  
ExL0?FemWV  
　　纳税人：收款是外币怎么办? q6V>zi  
'kO!^6=4M  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? (V67`Z )  
sN01rtB(UT  
　　税务局：按收入当日或当月一日的汇率换算。 ^yN&ZI3P&  
H*'IK'O  
　　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 . mSl.mi(JiZ  
;,:`1UI  
　　纳税人：营业税税率是多少? hy"\RW  
0[?Xxk}s0  
　　Taxpayer: how about the tax rate? 9N3o-=  
@YTaSz$L  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 )cMh0SGcM1  
XYOC_.f1  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Sw,+p  
+E(L\  
　　纳税人：您说的对我太有帮助了，谢谢! EaY?aAuS:  
<FkFs{(t  
　　Taxpayer: what you have said is very helpful, thank you mLLDE;7|}  
,w:U#r~s"