TOPIC: Would you please give the general introduction of the business tax? dDe$<g 5L4
Zf)< )o*
对话内容： FO a2VP%
i .?l\
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? 6%VRQ#g!
&I(3/u
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? l) Cg?9
_h B7;N3
税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 }g.)%Bw !
q_6 <}2m,U
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . (.M &nN'Ce
G*VcAJ [
纳税人：什么是应税业务? )=h+5Z>E1
c"'JMq
Taxpayer: what do you mean by the taxable services? ^O5PcV 3Eg
=sXk,I ;
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 i/DUB<>
p6
F-?s8RD
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. CJL fpvV
g<4@5
OQKu
纳税人：不动产好理解，无形资产指什么? O ~bzTn
& W y9%
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? cZ/VMQEr
6$+F5T
税务局：指各种专有权，如专利权、专有技术版权、商标等。 !uHVg(}
&C E){j C
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. _K>YB>W}7
d>Np; "
纳税人：计税收入如何确定? \H?r[]*c%
Pu]Pp `SP
Taxpayer: what about the tax base? X04JQLhy"
z!\)
sL/"
税务局：大多数情况下指全部价款包括价外费用。 v+2t;PJd2
]OA8H[U-eA
Tax official: in most case, it is the total consideration received, including additional fees and charges. AtlUxFX0S
[lAZ)6E~=
纳税人：预收的价款也计算在内吗? $]]|#}J
+,Z Q(
ZW
Taxpayer: does that include the turnover received in advance? m:{IVvN_
}7|UA%xz
税务局：对于无形资产和不动产是这样。 LZ*ZXFIg
w
] $Hr
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . >*goDtTjp
]EPFyVt~3
纳税人：无偿赠送呐? T|Fl$is
NXDuO_#
Taxpayer: and what about the donation? +/~;y{G..z
?r-W
, n
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。 Tf?|*P
.qk_m-o
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. ; V\l,
u
qm=N@@R&
纳税人：收款是外币怎么办? 4brKAqg.
La'XJ|>V
Taxpayer: what can we do if we receive turnover in the form of foreign currency? ;sn]Blp q
u IGeSd5B
税务局：按收入当日或当月一日的汇率换算。 \$[S=&E
Mu]1e5^]
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 . +>S\.h
s4
- }9a%
纳税人：营业税税率是多少? P+nd?:cz
uMe]].04
Taxpayer: how about the tax rate? u' +;/8
f+ Ht
税务局：一般是3%到达5%，娱乐业是5%到20%。 K _sHZ
/KH,11 )yc
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. I7q}<"`
=;?afUj
纳税人：您说的对我太有帮助了，谢谢! HTU?hbG(
7[? {wbq
Taxpayer: what you have said is very helpful, thank you }grel5lq
$@ (+"
$
