[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? D#Kuo$  
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　　对话内容： "35A/V  
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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? 2eb1lJdS  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 0N;%2=2_E  
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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。 )nfEQ)L;h}  
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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 . skg|>R,kE  
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　　纳税人：什么是应税业务? `@Oa lg  
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　　Taxpayer: what do you mean by the taxable services? h8{(KRa6  
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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。 n3KI+I%nQ  
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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. ~h$wH{-U#  
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　　纳税人：不动产好理解，无形资产指什么? lioc`C:  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 646JDX[o  
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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。 L|j %S  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 7 8 f$6J q  
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　　纳税人：计税收入如何确定? (s<s@`  
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　　Taxpayer: what about the tax base? 0#_'o ,  
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　　税务局：大多数情况下指全部价款包括价外费用。 ` G9 l  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. (p#
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　　纳税人：预收的价款也计算在内吗? >l']H*&B<  
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　　Taxpayer: does that include the turnover received in advance? C1kYl0zR[  

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　　税务局：对于无形资产和不动产是这样。 Zdc63fllM  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . m0n)dje  
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　　纳税人：无偿赠送呐? Z<[<n0o1  
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　　Taxpayer: and what about the donation? <7SpEVQ  
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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。 b//B8^Eong  
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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. ^&@w$  
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　　纳税人：收款是外币怎么办? y;wx?1)  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? Q1d'~e  
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　　税务局：按收入当日或当月一日的汇率换算。 _.IxR k)T  
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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 . f"7O "6  
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　　纳税人：营业税税率是多少? L37Y+C//  
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　　Taxpayer: how about the tax rate? |8>3`w!  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 3.22"U\1:  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. m(RXJORI  
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　　纳税人：您说的对我太有帮助了，谢谢! B~o\+n  
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　　Taxpayer: what you have said is very helpful, thank you -p3Re9  
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