论坛风格切换切换到宽版
  • 2754阅读
  • 0回复

[专业英语]注册会计师考试:税收英语对话―营业税 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-12
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
TOPIC: Would you please give the general introduction of the business tax? b@@`2O3"  
b`E'MX_ m  
  对话内容: \M M(w&  
+^hFs7je)  
  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? N?0T3-/K  
P X ?!R4S  
  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? GbG!vo  
S5]rIcM  
  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。 . Rxz;-VA  
jJ86Ch  
  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 . {zhN>n_  
\:C@L&3[  
  纳税人:什么是应税业务? Kxb_9y0`r  
8E{<t}  
  Taxpayer: what do you mean by the taxable services?  u(\O  
,6?L.L  
  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。 wYZFW'5p  
:~BY[")  
  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. g&;:[&% T]  
hh`7b,+ 4  
  纳税人:不动产好理解,无形资产指什么? -#= v~vE  
n?vrsqmZ  
  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? RajzH2j+>  
aB~?Y+m  
  税务局:指各种专有权,如专利权、专有技术版权、商标等。 "Q;n-fqf  
i[A$K~f  
  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. RVtb0FL  
hb7H- Z2  
  纳税人:计税收入如何确定? O#fGHI<43[  
WP7*Q:5  
  Taxpayer: what about the tax base? ) 2C`;\/:  
k,O("T[  
  税务局:大多数情况下指全部价款包括价外费用。 .0;Z:x_3  
EXUjdJs"  
  Tax official: in most case, it is the total consideration received, including additional fees and charges. mu0ER 3o  
*?%DdVrO@  
  纳税人:预收的价款也计算在内吗? 9.f/d4  
JX@/rXFY}  
  Taxpayer: does that include the turnover received in advance?  6!])\Ay  
-4{sr| lm  
  税务局:对于无形资产和不动产是这样。  :Zl@4}  
P#bZtWx'<N  
  Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 4M'y9(  
GL'zs8AKf  
  纳税人:无偿赠送呐? uG@Nubdwuy  
'ek7e.x|V  
  Taxpayer: and what about the donation? hl?G_%a  
zl\mBSBx"  
  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。 {j.5!Nj]B  
!8M]n  
  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. BXy g ?  
fEF1&&8^  
  纳税人:收款是外币怎么办? Va>~ 7  
Q1?  !,a  
  Taxpayer: what can we do if we receive turnover in the form of foreign currency? PJLSDIeN  
Q)S0z2  
  税务局:按收入当日或当月一日的汇率换算。 G V'Y'  
pTPWToKh  
  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 . JlJy3L8L  
FP=%e]vJ  
  纳税人:营业税税率是多少? 8V@ /h6-e,  
H'Q4IRT  
  Taxpayer: how about the tax rate? IY2ca Xu  
#-kG\ }  
  税务局:一般是3%到达5%,娱乐业是5%到20%。 0L1NZY^!  
{ [ QCuR  
  Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. $TS4YaJ%  
={y Mk  
  纳税人:您说的对我太有帮助了,谢谢! 1>bG]l1//  
!=M[u+-  
  Taxpayer: what you have said is very helpful, thank you $-'p6^5  
E!w%oTx{OR  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个