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[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-12
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
TOPIC: Would you please give the general introduction of the business tax? wt }9B[  
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  对话内容: uUR~&8ERX  
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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? LS>G4 ]  
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  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? XV>JD/K2  
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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。 q(^Q3  
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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\|e{G  
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  纳税人:什么是应税业务? n7LfQWc  
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  Taxpayer: what do you mean by the taxable services? t-%Q`V=[  
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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。 {0\,0*^p  
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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. (3vHY`9  
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  纳税人:不动产好理解,无形资产指什么? ;a"q'5+Ne  
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  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? z T%U!jqI  
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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。 kW=z+  
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  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. "T/>d%O1b  
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  纳税人:计税收入如何确定? 3-s}6<0v1  
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  Taxpayer: what about the tax base? 9e!NOl\_;.  
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  税务局:大多数情况下指全部价款包括价外费用。 6w3R '\9  
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  Tax official: in most case, it is the total consideration received, including additional fees and charges. n ?[/ufl  
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  纳税人:预收的价款也计算在内吗? pI`?(5iK6|  
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  Taxpayer: does that include the turnover received in advance? _=6 rE  
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  税务局:对于无形资产和不动产是这样。 1a0kfM$  
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  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . %rQuBi# 1f  
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  纳税人:无偿赠送呐? y2HxP_s?P?  
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  Taxpayer: and what about the donation? UAS@R`?cI  
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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。 JF9yVE-  
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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. 4] > ]-b  
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  纳税人:收款是外币怎么办? {X]R-1>  
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  Taxpayer: what can we do if we receive turnover in the form of foreign currency? ;Z[]{SQ  
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  税务局:按收入当日或当月一日的汇率换算。 K?x,T8<aW  
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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 . XhzGLYb~I`  
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  纳税人:营业税税率是多少? ]-o"}"3Ef  
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  Taxpayer: how about the tax rate? wbyE;W  
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  税务局:一般是3%到达5%,娱乐业是5%到20%。 z(uZF3  
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  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 8{U-m0v  
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  纳税人:您说的对我太有帮助了,谢谢! Z!xVgM{  
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  Taxpayer: what you have said is very helpful, thank you rtJl _0`  
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