TOPIC: Would you please give the general introduction of the business tax? L HmZxi?
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对话内容： L8n|m!MO D
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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? 'H!
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? bN88ua}k{
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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。 !VK|u8i
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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 . P
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纳税人：什么是应税业务? 0?M:6zf_iv
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Taxpayer: what do you mean by the taxable services? l@:0e]8|o
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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。 .x1
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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. ]+$?u&0?w
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纳税人：不动产好理解，无形资产指什么? 6`- jPR
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 7[wieYj{
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税务局：指各种专有权，如专利权、专有技术版权、商标等。 k
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. A +)`ZTuO
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纳税人：计税收入如何确定? ?R#)1{(8d~
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Taxpayer: what about the tax base? E+J qWR5
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税务局：大多数情况下指全部价款包括价外费用。 S Z$Kz n
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Tax official: in most case, it is the total consideration received, including additional fees and charges. O7IJ%_A&
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纳税人：预收的价款也计算在内吗? w1DV\Ap*
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Taxpayer: does that include the turnover received in advance? ""|Q tub v
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税务局：对于无形资产和不动产是这样。 @|%2f@h
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . # N cK
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纳税人：无偿赠送呐? 3Ims6I]
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Taxpayer: and what about the donation? d<N:[Y\4
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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。 8pgEix/M5o
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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. d{7 +w/Zi
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纳税人：收款是外币怎么办? H+Sz=tg 5
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? Hg$lXtn]
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税务局：按收入当日或当月一日的汇率换算。
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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 . `lt"[K<
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纳税人：营业税税率是多少? ;VO:ph 4Aj
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Taxpayer: how about the tax rate? q(2'\ _`u
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税务局：一般是3%到达5%，娱乐业是5%到20%。 8q}q{8
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. _t #k,;
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纳税人：您说的对我太有帮助了，谢谢! &@Be2!%'9K
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Taxpayer: what you have said is very helpful, thank you "mvt>X
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