[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? B)Q'a3d#  
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　　对话内容： #`fT%'T!  
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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? kxmS  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? OWjZ)f/  


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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。 +-nQ, fOV  
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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 . YiCDV(prT  
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　　纳税人：什么是应税业务? Qm.kXlsDI  
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　　Taxpayer: what do you mean by the taxable services? L&N"&\K2U  
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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。 9vbh5xX   
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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. :}JZKj!}M  
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　　纳税人：不动产好理解，无形资产指什么? UH.cn|R  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? uJOW%|ZN`  
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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。 5q ,  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ger<JSL%  
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　　纳税人：计税收入如何确定? g,:Nzb  
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　　Taxpayer: what about the tax base? 4cQ5E9  
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　　税务局：大多数情况下指全部价款包括价外费用。 h 2%:;phH  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Z~(XyaN  
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　　纳税人：预收的价款也计算在内吗?  {K9E% ,w  
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　　Taxpayer: does that include the turnover received in advance? |&Pl4P  
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　　税务局：对于无形资产和不动产是这样。 ?Qig$  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . \`zG`f  
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　　纳税人：无偿赠送呐? 'D&G~$  
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　　Taxpayer: and what about the donation? pCmJY  
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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。 / D ]B  
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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. h`]/3Ma*:  
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　　纳税人：收款是外币怎么办? %5*#c*)R  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? Yd;r8rN  
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　　税务局：按收入当日或当月一日的汇率换算。 %h"< IA S.  
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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 . RuNH (>Eb  
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　　纳税人：营业税税率是多少? @izi2ND  
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　　Taxpayer: how about the tax rate? _ -\s[p5  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 23$hwr&G\  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. <88}+j  
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　　纳税人：您说的对我太有帮助了，谢谢! /Q8A"'Nk  
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　　Taxpayer: what you have said is very helpful, thank you `_U0>Bfg;  
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