[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? 35c9c(A  
$?'z%a{  
　　对话内容： @B1rtw6  
]")i~-|R  
　　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? 9@:&E  
 _@d.wfM  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 6}<PB l%qe  
%K/rPhU  
　　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。 %r|fuwwJO  
-`Z5#8P  
　　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 . (xxJ^u>QC  
3[8'pQ!&  
　　纳税人：什么是应税业务? JBg",2w |C  
q Rt
gk  
　　Taxpayer: what do you mean by the taxable services? Nzr zLK  
X?1 :Z|pJ  
　　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。  Q.cxen  
Pp26UWW  
　　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. 3K54:  
(s"_NUj6  
　　纳税人：不动产好理解，无形资产指什么? e"2 wXd_}  
VF6@;5p  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? R;,&CQUl  
27Lya!/  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 Oj<2_u  
w0Us8JNGz  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. /#Ew{RvW'  
p6jR,m8S  
　　纳税人：计税收入如何确定? ?+dI/jB4X  
&5zUk++  
　　Taxpayer: what about the tax base? .4?M.Z4[  
m2N ?Fg  
　　税务局：大多数情况下指全部价款包括价外费用。 wV U(Du  
aY"qEH7]  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. . vYGJ8(P  
(*hA0&n  
　　纳税人：预收的价款也计算在内吗? ]YwIuz6]  
8U=M.FFp  
　　Taxpayer: does that include the turnover received in advance? EJL45R>  
JRl8S   
　　税务局：对于无形资产和不动产是这样。 hbN*_[  
gS"@P:wYzs  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . *A8CJ  
*d(wOl5[  
　　纳税人：无偿赠送呐? } |sP;Rpu  
|w\D6d]o  
　　Taxpayer: and what about the donation? ~LkReQI  
*]F3pP[  
　　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。 f^0vkWI2  
d~28!E+  
　　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. PhW#=S  
)u[2TI1  
　　纳税人：收款是外币怎么办? &_!BMzp 4  
3+!N[6Od9  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? Lmj?V1% V  
UpB7hA  
　　税务局：按收入当日或当月一日的汇率换算。 sPbtv[bC  
S0"OU0`N  
　　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 . T@k&YJ  
%OW[rbE.  
　　纳税人：营业税税率是多少? GDOaZi  
DY,Sfh;tp  
　　Taxpayer: how about the tax rate? !Ng^k>*h  
/&ph-4\i  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 @ tp/0E?  
1!=$3]l0Lj  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. AKL~F|t  
6G1Z"9<2*  
　　纳税人：您说的对我太有帮助了，谢谢! qf7.Sh  
.R:eN&Y8y  
　　Taxpayer: what you have said is very helpful, thank you m#8KCZS  
12cfqIo9