[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? {V t^Xc  
f)ucC$1=  
　　对话内容： tnKpn-LPA  
I/e2,  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? x1&b@u  
5@r_<J<>  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 2y .-4?e  
#:Sy`G6!?  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 99+/W*C  
]<o.aMdV  
　　Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . [M8qU$&?]  
X T)hPwg.  
　　纳税人：什么是应税业务? X'3`Q S:!  
k_|v)\4B  
　　Taxpayer: what do you mean by the taxable services? tl,x@['p`  
k1LtqV  
　　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。 J}Z_.:JO(w  
9-Nq[i"  
　　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[[>H'<d  
 i"\AyKiJ  
　　纳税人：不动产好理解，无形资产指什么? 1X!f!0=g+  
^
&Rxui  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? e$ xv[9  
\aJ-q?=   
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 -<}>YtB Q  
:.'T+LI  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. l
]58P  
;]#4p8lh+  
　　纳税人：计税收入如何确定? p*W ZY=Q  
l)!woOt  
　　Taxpayer: what about the tax base? PE6u8ZAb"  
V~uA(3\U  
　　税务局：大多数情况下指全部价款包括价外费用。 [:hy  
&L~31Ayj&  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. (J;zkb
 
i&s=!`  
　　纳税人：预收的价款也计算在内吗? 2I(@aB+  
I?B,rT3h  
　　Taxpayer: does that include the turnover received in advance? s2' :&5(  
OSh mrz28  
　　税务局：对于无形资产和不动产是这样。 %OfDTs  
{'K;aJ'\  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . .V)2T
z  
~bWWu`h  
　　纳税人：无偿赠送呐? id[>!fQ=Y  
@vYN7  
　　Taxpayer: and what about the donation?
5P t}  
}AH|~3|D  
　　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。 j C1^>D  
!=Kay^J~.  
　　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. 'N5r2JL[w  
<"|<)BGeI  
　　纳税人：收款是外币怎么办? 7J!d3j2TR  
q$2taG}  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? ~JmxW;|_x)  
bHo?Rw!.  
　　税务局：按收入当日或当月一日的汇率换算。 Vx4pP$S  
2
T2#HP  
　　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 . -_f0AfU/a  
|u@>[*k'=  
　　纳税人：营业税税率是多少? zvs 2j"lb  
wqoN@d  
　　Taxpayer: how about the tax rate? t T/*ZzMq#  
&7kSLat+9{  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 yar IR|  
zB7dCw  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. HE<%d  
=" TOa"Zk  
　　纳税人：您说的对我太有帮助了，谢谢! xfV2/A#h  
C00*X[p  
　　Taxpayer: what you have said is very helpful, thank you Z 7ZMu  
h|>n3-k|p