[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? ::3[H$  
#G \-ftA&  
　　对话内容： =PnNett}a  
!#E-p?O.  
　　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? PTTUI
  
9_Z_5w;h  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? c)q=il7ef  
S'>KGdF  
　　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。 FRQkD%k  
D>`{f4Y  
　　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 . u/N_62sk5  
)ub! tm  
　　纳税人：什么是应税业务? v
i[~Qt  
/Wdrpv-%,1  
　　Taxpayer: what do you mean by the taxable services? w[G-=>;  
#kJ8 qN  
　　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。 &?gcnMg$,J  
ZY;g)`E1  
　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 5cl^: Ua  
)a+bH</'  
　　纳税人：不动产好理解，无形资产指什么? P8tCzjrV  
-vt6n1A&b  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 2Ns<lh   
ONc#d'-L  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 O_5;?$[m  
jASK!3pY  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. B E#pHg  
")fgQ3XZ  
　　纳税人：计税收入如何确定? EAF\7J*  
g7eI;Tpv  
　　Taxpayer: what about the tax base? Yt r*"-  
P)ne^_   
　　税务局：大多数情况下指全部价款包括价外费用。 Ysi@wK-LnF  
;]rj Kc=  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. hG}/o&}U  
$A(3-n5=  
　　纳税人：预收的价款也计算在内吗? *6v5JH&K  
IY?o \vC  
　　Taxpayer: does that include the turnover received in advance? i_I`  
f_:>36{1^!  
　　税务局：对于无形资产和不动产是这样。 U:$`M,762Z  
&3*r-9 BZ  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 6\)u\m`7-l  
J,=^'K(  
　　纳税人：无偿赠送呐? A\ tBmL_s  
YKx+z[A/p  
　　Taxpayer: and what about the donation? /4+*!X  
26j-1c!NGd  
　　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。 V0gu0+u~R  
UZgrSX {  
　　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. q?f-h<yRQ  
4U[X-AIY&  
　　纳税人：收款是外币怎么办? J/[PA[Rf  
zEeix,I U  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? t4-0mNBZt$  
zaE!=-U  
　　税务局：按收入当日或当月一日的汇率换算。 t"6u  
4&~*;an7  
　　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 . 86o'3G9@  
Q%t _Epe  
　　纳税人：营业税税率是多少? GU xhn  
b_@bS<wsF}  
　　Taxpayer: how about the tax rate? v/`#Gu^P  
G2J4N2hu  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 .O PBET(gv  
Ba n^wX  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. YJwffV}nd  
ay=f1<a  
　　纳税人：您说的对我太有帮助了，谢谢! Ft>,  
JJP!9<  
　　Taxpayer: what you have said is very helpful, thank you `1R[J4e  
,w_C~XN$t