[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? P\z1fscnK  
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　　对话内容： bQI.Qk  
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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? WE-+WC!!:  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? M*~XpT3  
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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。 F*NHy.Y  
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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 . 6{fo.M?  
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　　纳税人：什么是应税业务? y S<&d#:"  
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　　Taxpayer: what do you mean by the taxable services? t$R0UprK  
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　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 u~mpZ"9$ 3  
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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. #sbW^Q'I  
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　　纳税人：不动产好理解，无形资产指什么? Wv,?xm  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ma"M?aM  
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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。 zW.Ltz  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ]2|KG3t  
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　　纳税人：计税收入如何确定? ygUX]*m!  
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　　Taxpayer: what about the tax base? d/YQ6oKU  
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　　税务局：大多数情况下指全部价款包括价外费用。 gAsjkNt?  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. `;m0GU68  
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　　纳税人：预收的价款也计算在内吗? C?6q]k]r  
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　　Taxpayer: does that include the turnover received in advance? =Fq{#sC>  
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　　税务局：对于无形资产和不动产是这样。 +|4olK$[  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . ,.Lo)[(  
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　　纳税人：无偿赠送呐? v)*eLX$  
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　　Taxpayer: and what about the donation? :U @L$  
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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。 7EL0!:Pp3  
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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. 90H/Txq  
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　　纳税人：收款是外币怎么办? ~4ijiw$  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? bF
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　　税务局：按收入当日或当月一日的汇率换算。 ItAC
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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 . B5;94YIN  
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　　纳税人：营业税税率是多少? }MM:qR  
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　　Taxpayer: how about the tax rate? qJXfc||Zg  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 wFBSux$  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. :a( Oc'T  
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　　纳税人：您说的对我太有帮助了，谢谢! gf8~Zlq4v  
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　　Taxpayer: what you have said is very helpful, thank you ,^@/I:  
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