[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? <'4Wne.z!  
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　　对话内容： y[XD=j  
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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? {}$rN@OM$  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? {P6Bfh7CZ  
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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。 ?V2P]|  
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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 . U:*rlA@_.  
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　　纳税人：什么是应税业务? kx(beaf  
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　　Taxpayer: what do you mean by the taxable services? E.*hY+kGZ  
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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。 )(]rUJ~+~A  
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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. / <(|4e  
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　　纳税人：不动产好理解，无形资产指什么? N 8[rWJ#  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ^P9mJ:  
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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。 ~+'f[ ! ^  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. >l 0aME@-0  
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　　纳税人：计税收入如何确定? _qE9]mU  
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　　Taxpayer: what about the tax base? IrZjlnht  
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　　税务局：大多数情况下指全部价款包括价外费用。 "=Z=SJ1D  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. C
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　　纳税人：预收的价款也计算在内吗? `mcb0  
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　　Taxpayer: does that include the turnover received in advance? HBp??.r  
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　　税务局：对于无形资产和不动产是这样。 uB+#<F/c  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . <,DMD  
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　　纳税人：无偿赠送呐? $|7"9W}m*  
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　　Taxpayer: and what about the donation? M+")*Opq  
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　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 oTvg%bX  
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　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. kDJYEI9j>  
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　　纳税人：收款是外币怎么办? yx#!2Z0hw  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? %J6>Vc!ix=  
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　　税务局：按收入当日或当月一日的汇率换算。 A]iT uu5p  
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　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . PM@_ZJ'x  
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　　纳税人：营业税税率是多少? !|9@f$Jv  
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　　Taxpayer: how about the tax rate? Y, Lpv|  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 Xr o5~G  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. bfb9A+]3'  
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　　纳税人：您说的对我太有帮助了，谢谢! tHqa%  
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　　Taxpayer: what you have said is very helpful, thank you uYO$gRem  
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