[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? ,Z>RvLl  
4ItXZo  
　　对话内容： -+Q,xxu  
%iD>^Dp  
　　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? &% M^:WT  
Cn28&$:J  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? L?9Vz&8]  
tinN$o Xy  
　　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。 A%+~   
f RrHWE+  
　　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 . S8"X7\d{  
gs'bv#4yd  
　　纳税人：什么是应税业务? `i{o8l  
C(,s_Ks  
　　Taxpayer: what do you mean by the taxable services? }clFaT>m?  
Qr0JJoHT  
　　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。 sUbZVPDr  
X:62)^~'  
　　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. YT:<AJm  
5>A3;P  
　　纳税人：不动产好理解，无形资产指什么? $yCj80m\  
jjl4A}*0  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? &I!2gf  
&LL81u6=S  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 &Puu Xz<  
})!n1kt  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. N(1jm
F  
;WGY)=-gv  
　　纳税人：计税收入如何确定? Z6h.gaQ7 H  
|qbJ]v!  
　　Taxpayer: what about the tax base? JHO9d:{-  
:K8T\  
　　税务局：大多数情况下指全部价款包括价外费用。 {5%<@<?)  
UZ](X/  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 4&|9304<H  
x!YfZ*  
　　纳税人：预收的价款也计算在内吗? **s:H'Mw_  
(1jkZ^7  
　　Taxpayer: does that include the turnover received in advance? Yhlk#>I  
R [uo:.  
　　税务局：对于无形资产和不动产是这样。 0IA '8_K  
slQKkx \Dn  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .  K8ThZY%  
 dc5B#  
　　纳税人：无偿赠送呐? 7<1Y%|x`  
8g0& (9<)  
　　Taxpayer: and what about the donation? gJF;yW4  
<#R7sco'  
　　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。 hF2 G{{8A  
%5z88-\  
　　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. 5 !NPqka}.  
jg
Gn"}  
　　纳税人：收款是外币怎么办? CyXcA;H,.  
/?J_7Lg  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? Y":hb;
&  
^ul`b  
　　税务局：按收入当日或当月一日的汇率换算。 "?S#vUS+ 2  
}'X}!_9w>  
　　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 . H"&N<"hw  
KM\`,1?x92  
　　纳税人：营业税税率是多少? G3OQbqn  
j5/H#_.  
　　Taxpayer: how about the tax rate? km|~DkJ\a`  
+b{h*WWdj  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 0`qq"j[6a  
&<>A  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. U9k}y  

] 2b@mX  
　　纳税人：您说的对我太有帮助了，谢谢! H+: $ 7;  
a\MU5%}\  
　　Taxpayer: what you have said is very helpful, thank you `/|=eQ")o@  
em W#ZX