TOPIC: Would you please give the general introduction of the business tax? bg3j o1J
,HO/Q6;N
对话内容： E#V-F- @2
^l2d?v8
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? vFvu8*0
kd4*Zab
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? P :h 4
Ly/~N/<\
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。 mE@o27
.Fz6+m;Z
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 . J1ro\"
^EBM ;&;7
纳税人：什么是应税业务? A)a+LW'=u
LYT<o FE-
Taxpayer: what do you mean by the taxable services? EsxTBg
iwTBE
]J
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。 !<^j !'2
)PN
H| h
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. exN#!& ;
<EN[s
纳税人：不动产好理解，无形资产指什么? @:&dOqQ
(>lqp%G~
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ZTz(NS
EK
>;U%~yy}qc
税务局：指各种专有权，如专利权、专有技术版权、商标等。 1ZW'PXUZ
0$h$7'a
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. g Y^TBR0?m
!Kqj
&y5
纳税人：计税收入如何确定? LO*a>9LI
>oYwzK0&
Taxpayer: what about the tax base? _
Ws k3AP
U~@B%Msb
L
税务局：大多数情况下指全部价款包括价外费用。 :H:}t>X6Vo
mpJ_VS`
Tax official: in most case, it is the total consideration received, including additional fees and charges. Bq =](<>>
&`y_R'
纳税人：预收的价款也计算在内吗? KFG^vmrn
>d[vHyA~!D
Taxpayer: does that include the turnover received in advance? m64\@
[
{$=%5
税务局：对于无形资产和不动产是这样。 & I_!&m~
u"$HWB~@z
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . dOgM9P
05zdy-Fb
纳税人：无偿赠送呐? <.XoC?j
\Le #+ P
Taxpayer: and what about the donation? FO
yfk$
v" TH[}C9D
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。 j'b4Sb s-f
XE
%6c3s
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. HpSf I7
`erQp0fBM
纳税人：收款是外币怎么办? F<<H [,%0
Nxk' !:
Taxpayer: what can we do if we receive turnover in the form of foreign currency? 9cPucKuj
{%}6 d~Bg
税务局：按收入当日或当月一日的汇率换算。 itMc!bUQ
_
L6>4
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 . Q%d[ U4@
j`hbQp\`
纳税人：营业税税率是多少? ".Z+bi 2l
mw.aavB
Taxpayer: how about the tax rate? Z4sjH1W
9jBr868
税务局：一般是3%到达5%，娱乐业是5%到20%。 ~&|i' f[
`G{t<7[[;
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. $\H46Ji
7-B'G/PS/
纳税人：您说的对我太有帮助了，谢谢! S8<a q P
$
$+z^%'_
Taxpayer: what you have said is very helpful, thank you 2Rt ZTn
\dbtd hT;Z
