[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? PnB2a'(^@?  
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　　对话内容： T|j=,2_  
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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? o>T +fBHE  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? tA'5ufj*:  
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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。 1CM8P3  
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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 . l<ZHS'-;8  
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　　纳税人：什么是应税业务? )]<^*b>  
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　　Taxpayer: what do you mean by the taxable services? @`Dh7Q  
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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。 0ia-D`^me  
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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. <]|!quY<*  
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　　纳税人：不动产好理解，无形资产指什么? gQ%mVJB{(  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? +qqCk  
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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。 {a9.0N:4  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. '"ze Im~  
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　　纳税人：计税收入如何确定? 8]O#L}"  
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　　Taxpayer: what about the tax base? mv`b3 $  
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　　税务局：大多数情况下指全部价款包括价外费用。 |lu@rN  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges.
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　　纳税人：预收的价款也计算在内吗? |  >yc|W  
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　　Taxpayer: does that include the turnover received in advance?  kE!ky\E  
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　　税务局：对于无形资产和不动产是这样。 N+H[Y4c?F&  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . zzh7 "M3Qn  
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　　纳税人：无偿赠送呐? ~XvMiWuo  
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　　Taxpayer: and what about the donation? O #>,vf$  
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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。 jYBiC DD  
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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. f}ch1u>  
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　　纳税人：收款是外币怎么办? q w)O
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? D4
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　　税务局：按收入当日或当月一日的汇率换算。 u09D`QPP]  
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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 . 7qWa>fX  
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　　纳税人：营业税税率是多少? o$7UWKW8  
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　　Taxpayer: how about the tax rate? e ^`La*n  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 |V
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. C8}=fa3u  
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　　纳税人：您说的对我太有帮助了，谢谢! 8|
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　　Taxpayer: what you have said is very helpful, thank you 8)83j6VF  
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