TOPIC: Would you please give the general introduction of the business tax? `:BQ&T%UQR
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对话内容: {6y.%ysU
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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? [qD<U %Hi
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? "O1*uwm
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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。 Qbt>}?-
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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 . *0@;
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纳税人:什么是应税业务? dVtLYx
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Taxpayer: what do you mean by the taxable services? lGHu@(n<
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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。 3k[<4-
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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. Qnb?hvb"d
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纳税人:不动产好理解,无形资产指什么? CU^3L|f2N
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 78inh%
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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。 /?-p^6U
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
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纳税人:计税收入如何确定? M"l rwun^
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Taxpayer: what about the tax base? x|i3e&D
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税务局:大多数情况下指全部价款包括价外费用。 Rpd/9x.)&
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