TOPIC: Would you please give the general introduction of the business tax? *hJ&7w ~
#;4afj:2g
对话内容： RP b/U8
=\jp%A1$
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? qU ESN!
MjGeH>
c
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 4
';~@IBf
#2N']VP
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。 kpxWi=y
!8cS1 (
a
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 inS9
0RaE!4)!;
纳税人：什么是应税业务? C~C}b
u!N Y@$Wc
Taxpayer: what do you mean by the taxable services? <2{CR0]u
[
^iQE
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。 *3,GQ%~/z
+9 Uo<6}
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. 94 2(a
egOZ.oV
纳税人：不动产好理解，无形资产指什么? wUnz D)
{9yv3[f3
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? q7itznQSKc
F*&A=@/3
税务局：指各种专有权，如专利权、专有技术版权、商标等。 Fpz)@0K;
*pu ,|
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
:/F= j;o
-\Y"MwIED
纳税人：计税收入如何确定? mM6g-)cV
$d<vPpJ3
Taxpayer: what about the tax base? 2`
D1
cX
Zd2B
4~V
税务局：大多数情况下指全部价款包括价外费用。 D..dGh.MY
iL^bf*
Tax official: in most case, it is the total consideration received, including additional fees and charges. o\n9(ao
=qQH,{]c6
纳税人：预收的价款也计算在内吗? \v7->Sy8
wi7a_ ^{
Taxpayer: does that include the turnover received in advance? 'qhi
8=*
8T:?C~ "
税务局：对于无形资产和不动产是这样。 \0K3TMl)J
RW4}n<
88
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Bz&6kRPv
X(sN +7DOV
纳税人：无偿赠送呐? pzkl ;"gK
!B&OK&*
Taxpayer: and what about the donation? 7Wd}H Z
A Th<=1
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。 h KZ<PwBi
F&ud|X=m
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. qDMVZb-(#
# :^aE|s
纳税人：收款是外币怎么办? 17-D\
+}
\Vc-W|e
Taxpayer: what can we do if we receive turnover in the form of foreign currency? #
FAy
]7/O
C}i1)
税务局：按收入当日或当月一日的汇率换算。 tW BfIHiha
B=4xZJ Py
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 . k&|#(1CFY
?3f-" K_r
纳税人：营业税税率是多少? q_5hKipd\b
?9Lp@k~TO
Taxpayer: how about the tax rate? Ukf4Q\@w
cip"9|"
税务局：一般是3%到达5%，娱乐业是5%到20%。 'Y6x!i 2
^)qOILn
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. cO&(&*J r
-y@#
^SrJ
纳税人：您说的对我太有帮助了，谢谢! 2H h5gD|>
7GY3 _`
Taxpayer: what you have said is very helpful, thank you 5:oteNc3
E%
B :6
