TOPIC: Would you please give the general introduction of the business tax? ,&
=(DJ
_7~O>.
对话内容: \:4WbM:B
d?WA}VFU
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? .
l RW
Qc\JUm]
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? :y !e6
ye KzI~
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。 8NudY3cU!
H:#b(&qw2
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^p>fy~
C/"fS#<
纳税人:什么是应税业务? I8gGP'
epCU(d*b
Taxpayer: what do you mean by the taxable services? )b"H]"
%*e6@Hm
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。 CY)/1 # J
dn$1OhN8M
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 9@./=5N~3
2al%J%
纳税人:不动产好理解,无形资产指什么? 24Z7;'
%lbSV}V)
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? '{\VOU
yX$I<L<Suz
税务局:指各种专有权,如专利权、专有技术版权、商标等。 ^)rX27!G
6LL/wemq
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. ;i^p6b j
;E(gl$c:
纳税人:计税收入如何确定? bWt>tEnf
Fo3[KW)8I
Taxpayer: what about the tax base? .UakO,"z
dI5Z*"`R9
税务局:大多数情况下指全部价款包括价外费用。 A@j;H|
JHwkLAuz
Tax official: in most case, it is the total consideration received, including additional fees and charges.
g[@K
d
]N NLr;p
纳税人:预收的价款也计算在内吗? nj!)\U
Zd1+ZH
Taxpayer: does that include the turnover received in advance? X |.'_6l.
M-K<w(,X
税务局:对于无形资产和不动产是这样。 lInq=
^5qX+!3r{
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . }el.
qZ
@%IZKYfc~
纳税人:无偿赠送呐? VFT
G3,kI
8js5/G+
Taxpayer: and what about the donation? sT[)r]`T
HLg/=VF7?
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。 R,C)|*ef
!.zUY6
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. ({yuwH?tH
M
E[Wg\
纳税人:收款是外币怎么办? >T%Jlj3ZG
*!,+%0
Taxpayer: what can we do if we receive turnover in the form of foreign currency? &9$0v" `H
{q~Bss{z
税务局:按收入当日或当月一日的汇率换算。 ZwAX+0
C?#if;c
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . S6B(g_D|
KwN o/x|
v
纳税人:营业税税率是多少? g^NdN46%
a_^3:}i~D
Taxpayer: how about the tax rate? 6TbDno/!
'
o$'Fz[U
税务局:一般是3%到达5%,娱乐业是5%到20%。 o{4ya jt
Cnd*%C PZ
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. n!|K#
'X_iiR8n@p
纳税人:您说的对我太有帮助了,谢谢! `.
/[/z-g
c,Zs.
kC
Taxpayer: what you have said is very helpful, thank you ];R5[%:5
7OS\j>hb~