TOPIC: Would you please give the general introduction of the business tax? t%<@k)hd~G
CS:"F) at
对话内容： r ek89.p
7=YjY)6r^
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? RCFocOOn
:R/szE*Ak
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? "?I ]h
z|VQp ,ra
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。
^ Vl{IsY
hf2 Q;n&V
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\:ogd
;C1
]gJZ,
纳税人：什么是应税业务? }Q 7 ~t u
we<m%pf
Taxpayer: what do you mean by the taxable services? ";jj `
;Q T.|.t6
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。 93z oJiLRf
&ukYTDM
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
/E.R[\+x
I}5#!s< {&
纳税人：不动产好理解，无形资产指什么? ,W"[q ~
Ppw0vaJ^
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? R %QgOz3`
+w~ <2Kt8
税务局：指各种专有权，如专利权、专有技术版权、商标等。 _Y7uM6HL\
d"
T">Og)
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. jU1 ([(?"
f' hrS}e
纳税人：计税收入如何确定? }L.xt88
gO0X-
fN8
Taxpayer: what about the tax base? faqOG
Ab
|1sl>X,
税务局：大多数情况下指全部价款包括价外费用。 kaSy 9Y{
?Y:>Ouv*z'
Tax official: in most case, it is the total consideration received, including additional fees and charges. d ] J5c
m nK SO
纳税人：预收的价款也计算在内吗? ?a ~59!
u
#G[S
Taxpayer: does that include the turnover received in advance? wS*An4%G
\,YF['Qq
税务局：对于无形资产和不动产是这样。 c/fU0 cA@
0w'%10"&U+
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . L&[uE;r o
_#6_7=g@s6
纳税人：无偿赠送呐? !Cq2<[K#
\>Y2I 4x<
Taxpayer: and what about the donation? i%jti6z$Hr
+!dW
Q=W
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 >w, o|
p^QEk~qw
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. sEpY&6*
D%L}vugxK
纳税人：收款是外币怎么办? ('H[[YODh
oPSucz&s
Taxpayer: what can we do if we receive turnover in the form of foreign currency? 9i hB;m'C)
D6c qON0a.
税务局：按收入当日或当月一日的汇率换算。 EbEQ@6t
^ Ht!~So
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . xign!=
jH+ddBVA
纳税人：营业税税率是多少? ?P<8Zw
(9!$p|d*
Taxpayer: how about the tax rate? E-P;3lS~
-6wjc rTD
税务局：一般是3%到达5%，娱乐业是5%到20%。 :~K c"Pg
F` /mcyf
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. q)Qd+:a7{
tOn 6
纳税人：您说的对我太有帮助了，谢谢! [PVem
[1 pWg^
Taxpayer: what you have said is very helpful, thank you b`?$;5
@'go?E)f
