TOPIC: Would you please give the general introduction of the business tax? q]6_rY.
wfxOx$]zK
对话内容: ge0's+E+1
EJZ@p7*Oj
纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗? ohrw\<xsu
,Z>wbMJig
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? A3AP51
!
v@8S5KJ
税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 xfq]9<
FXx.$W
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 . e,f ;
{r={#mO;p
纳税人:什么是应税业务? Ag0]U
8p (!]^z
Taxpayer: what do you mean by the taxable services? OlMBMUR:
[N)#/6j
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。 gbm0H-A:*
|9>*$Fe"
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. 07x=`
7hs}
5kcJ
纳税人:不动产好理解,无形资产指什么? 8>UKIdp
R?
O-x9
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? S|"Fgoj r
AG]WO8f)
税务局:指各种专有权,如专利权、专有技术版权、商标等。 u]HS(B,ht
Kb}MF9?:e
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. BlXX:aZv
a{h%DpG
纳税人:计税收入如何确定? 4s9c#nVlu
x
XF2"+
Taxpayer: what about the tax base? Hu[]h]
*^'wFbaBO
税务局:大多数情况下指全部价款包括价外费用。 Oqpp=7
>DL/..
Tax official: in most case, it is the total consideration received, including additional fees and charges. 3&es]1b
BBcj=]"_
纳税人:预收的价款也计算在内吗? A j,]n>{
q"S(7xWS
Taxpayer: does that include the turnover received in advance? y-'" >
D%-{q>F!gf
税务局:对于无形资产和不动产是这样。 Vo%Yf9C
|K%}}g[<e;
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 1e/L\Y=m
M
RQZIi
纳税人:无偿赠送呐? ;Xqn-R
7Yuk
Taxpayer: and what about the donation? `h?LVD'l
Zvxp%dES
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。 q69H^E=
O@s{
uZ|A6
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. Z|
We9%
sGSsUO:@j;
纳税人:收款是外币怎么办? RU6KIg{H
[g#s&bF
Taxpayer: what can we do if we receive turnover in the form of foreign currency? qU#$2
c15r':.5
税务局:按收入当日或当月一日的汇率换算。 QZ&4:K+{
eK'wVg#
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . I~)cYl:|G
vv &BhIf3
纳税人:营业税税率是多少? +semfZ)
m4@MxQm
Taxpayer: how about the tax rate? 8W;2oQN7
>V(zJ
税务局:一般是3%到达5%,娱乐业是5%到20%。 <s_=-"
il
.)7:=
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. %nWe,_PjD
w:}C8WKw
纳税人:您说的对我太有帮助了,谢谢! 1Y#HcW&
b$Ln}<
Taxpayer: what you have said is very helpful, thank you %*kLEA*v
&1_U1