TOPIC: Would you please give the general introduction of the business tax? 4~ q5,^kgB
)#EGTRdo
对话内容: QHDXW1+|^
&x=.$76
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? v6[!o<@"a
\<&m&%Zs
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? h2)yq:87
bh s5x
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。 4qphA9i1
ySk R>y
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 . G|[ =/>~B
ob+b<HFv
纳税人:什么是应税业务? !lREaSM
P#E &|n7DT
Taxpayer: what do you mean by the taxable services? m- %E-nr
45=bGf#
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。 \6S7T$$ 1m
nxY\|@
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. z
F_M*8=
teOe#*
纳税人:不动产好理解,无形资产指什么? G[B=>Cy
6~0$Z-);(
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? @d^Grm8E
6h>wt-tRC
税务局:指各种专有权,如专利权、专有技术版权、商标等。 K#l:wH_
v&Ii^?CvO
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. &qLf@1AD
5uGqX"
纳税人:计税收入如何确定? o=u3&liBi
b[__1E9v'
Taxpayer: what about the tax base? AG3>V+k{Lv
-B>++r2A^
税务局:大多数情况下指全部价款包括价外费用。 n?oW < &
g6W)4cC8
a
Tax official: in most case, it is the total consideration received, including additional fees and charges. Qf58ig-vCY
!*/*8re
纳税人:预收的价款也计算在内吗? 7.-V-?i
9lTv
Taxpayer: does that include the turnover received in advance? rJd,Rd
t.
xpNH?#&
税务局:对于无形资产和不动产是这样。 h~A/ y!
s
B6=ebM`q
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . OBgkpx*Q
*EI6dD"
纳税人:无偿赠送呐? A_n7w
pb^i^tA+A
Taxpayer: and what about the donation? -Btk 3
SEORSS
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 []x#iOnC&
BK*x] zG$
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. gwNq
x"
Tb A}BFT`
纳税人:收款是外币怎么办? -)s qc
P
6.FY0. i
Taxpayer: what can we do if we receive turnover in the form of foreign currency? zh4#A
<e
D>|H 2
税务局:按收入当日或当月一日的汇率换算。 K7$x<5 +)
T _M!<J
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . 2C2fGY
u
ai}m
OyJs
纳税人:营业税税率是多少? R|JC1f8P5
kTKq/G,Ft
Taxpayer: how about the tax rate? Ytgcs(
/$
-HQQw$
税务局:一般是3%到达5%,娱乐业是5%到20%。 U!T~!C^
BMhy=+\
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. ~L]|?d
"
z|fmrwkN'$
纳税人:您说的对我太有帮助了,谢谢! R5"K]~
6Vww;1J
Taxpayer: what you have said is very helpful, thank you ]d55m /(
QS0:@.}$E)