TOPIC: Would you please give the general introduction of the business tax? 5u'"m
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对话内容： HDvj{
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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? ;hA>?o_i(
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Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? tj ; <Z.
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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。 0$b)@
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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 . M&Sjo' ( .
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纳税人：什么是应税业务? U 3aY =8B
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Taxpayer: what do you mean by the taxable services? |!euty ::
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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。 ?k<i e2
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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. j!B + Q
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纳税人：不动产好理解，无形资产指什么? {1li3K&0s
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Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
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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。 {" S"V
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Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. r&@#,g
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纳税人：计税收入如何确定? Iz*'
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Taxpayer: what about the tax base? \-a^8{.^E
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税务局：大多数情况下指全部价款包括价外费用。 Vcz Ex P
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Tax official: in most case, it is the total consideration received, including additional fees and charges. W(Z_ac^e[
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纳税人：预收的价款也计算在内吗? *&9_+F8ly
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Taxpayer: does that include the turnover received in advance? S;sggeP7,
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税务局：对于无形资产和不动产是这样。 E;.<'t>
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Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . =kH7
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纳税人：无偿赠送呐? ~B;kFdcVXn
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Taxpayer: and what about the donation? _eb:"(m
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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。 3TVp
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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. 6Qne rd%Ec
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纳税人：收款是外币怎么办? :IlRn`9X`
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Taxpayer: what can we do if we receive turnover in the form of foreign currency? Wjc1 EW!2x
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税务局：按收入当日或当月一日的汇率换算。 u>o<u a
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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 . )#n0~7
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纳税人：营业税税率是多少? F^.w:ad9<
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Taxpayer: how about the tax rate? /?uA{/8
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税务局：一般是3%到达5%，娱乐业是5%到20%。 &6<>hqR^
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Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Sm-gi|A
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纳税人：您说的对我太有帮助了，谢谢! B64L>7\>`
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Taxpayer: what you have said is very helpful, thank you 8*z)aB&f3
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