[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? blRY7  
d'N(w7-Y  
　　对话内容： l?[{?Luq  
t7jh?]  
　　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? PtQQZ"ept  
\GijNn9ah  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ,~?A,9?%:  
yPf?"W  
　　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。 #d}0}7ue  
A|p@\3P*A  
　　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 . c&E*KfOG  
@wd!&%yzO  
　　纳税人：什么是应税业务? tyc8{t#Z  
;jRL3gAe)  
　　Taxpayer: what do you mean by the taxable services? )L kM,T  
8fJR{jD(s  
　　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。 /_NkB$&  
3[MdUj1y[  
　　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. Y5
nz?a  
.@y{
)/  
　　纳税人：不动产好理解，无形资产指什么? jo 7Hyw!g  
:wQC_;  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? (\Rwf}gyR  
Xtuhcdzu[  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 gbYLA a  
1U71
7u  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. GwgFi@itN  
7[ZkM+z!  
　　纳税人：计税收入如何确定? kmZ.U>#  
^7i^ \w0  
　　Taxpayer: what about the tax base? DY)D(f/&3  
=jJ H^Y2  
　　税务局：大多数情况下指全部价款包括价外费用。 +:Lk^Ny  
sFbfFUd   
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. WuBmdjZ  
>pgQb9 T+_  
　　纳税人：预收的价款也计算在内吗? 5."5IjZu  
Oamv9RyDvC  
　　Taxpayer: does that include the turnover received in advance? .i MnWW  
gsW=3m&`  
　　税务局：对于无形资产和不动产是这样。 TFBYY {Y  
J9g|#1G  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . K5P Gi#  
m
,\i  
　　纳税人：无偿赠送呐? 6{5q@9F  
CkRyzF  
　　Taxpayer: and what about the donation? t[%x}0FP-F  
' be P  
　　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。 6kP7  
4uFIpS|rq  
　　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. ?g5iok {  
J2r vJ2l=t  
　　纳税人：收款是外币怎么办? _GE=kw;:  
uQ{=o]sy  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? 7;^((.]ln  
.6\T`6H=a  
　　税务局：按收入当日或当月一日的汇率换算。 f_oq1W)9  
YKc>6)j  
　　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 . nHrP>zN  
-oU@D  
　　纳税人：营业税税率是多少? x:p}
w[WM  
wHA/b.jH  
　　Taxpayer: how about the tax rate? h8em\<;  
1Wv{xML"  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 =.DTR 5(_h  
Sbp  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. Kl2}o|b   
Tj Mb>w9  
　　纳税人：您说的对我太有帮助了，谢谢! xM% pvx.'L  
ldK>HxM%Z  
　　Taxpayer: what you have said is very helpful, thank you T0;u+$  
FH4u$g+