[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? |@BX*r  
Wi@YJ  
　　对话内容： b8LA|#]i  
@y2cC6+'t  
　　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? im@QJ:  
FGzn|I  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? aen0XiB6~^  
d*_rJE}B  
　　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。 Ip|=NQL>  
qh&KNJ>1  
　　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 . l ObY  
3BLHd<  
　　纳税人：什么是应税业务? =z<sx2#*  
#a9R3-aP  
　　Taxpayer: what do you mean by the taxable services? eYjF"Aq
 
= *6frC~  
　　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。 i?#U>0!  
kDE:KV<"c  
　　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. 8Jp?@qt=$  
/Jc^XWf  
　　纳税人：不动产好理解，无形资产指什么? (5y*Btd=  
Aq(,  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? (
U.VCSn  
ntL%&wY  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 Sn.I{~  
\K m+>G  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. +:
c}LCI9<  
@Y(7n/*  
　　纳税人：计税收入如何确定? _jxysFl=  
KO}TCa  
　　Taxpayer: what about the tax base? 3z#
fFP@E  
)^)|b5,  
　　税务局：大多数情况下指全部价款包括价外费用。  Spo[JQ%6  
\tS| N40  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. `@:k*d  
Na.e1A&?j  
　　纳税人：预收的价款也计算在内吗? q^@*k,HG  
%
6@m~;c0  
　　Taxpayer: does that include the turnover received in advance? 1JI7P?\B  
(t,|FkVLV  
　　税务局：对于无形资产和不动产是这样。 q'biTn]2  
(51;cj>J  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ]tbl1=|  
5y~B/.YY  
　　纳税人：无偿赠送呐? f-}_  
!#WJ(zSq  
　　Taxpayer: and what about the donation? n0^3F1Z  
0J= $ A  
　　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。 U/rFH9e$  
'sI @es  
　　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. oT}Sh4Wt.  
5Ak>/QF9  
　　纳税人：收款是外币怎么办? sNC~S%[  
l~*d0E-$  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? AAc2u^spx  
).$kp
2IN  
　　税务局：按收入当日或当月一日的汇率换算。 .8CfCRq  
9v}vCg  
　　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 . S?~/ V]  
+j6^g*  
　　纳税人：营业税税率是多少? GIUyW  
mi sPJO&QD  
　　Taxpayer: how about the tax rate? o-]8)G>~M  
Mgu=cm)  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 l-[5Zl;"  
0Jm) 2@  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. x^UAtKSy  
T@N)BfkB  
　　纳税人：您说的对我太有帮助了，谢谢! '[[*(4a3  
i
$'#7U  
　　Taxpayer: what you have said is very helpful, thank you DEKO]i  
UTuOean ]'