[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? !
O:y@  
~,oMz<iMV  
　　对话内容： =E.t`x=  
;h*K}U  
　　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? FrL]^59a  
Z\ja  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? X[&Wkr8x '  
,D]QxbwZ  
　　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。 ~M7y*'oY  
XBb~\p 3y  
　　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 . Q;43[1&3w  
GzI yP(U  
　　纳税人：什么是应税业务? jY%na HaI  
'%dfzK*Z  
　　Taxpayer: what do you mean by the taxable services? O&4SCVZp  
b\$} >O  
　　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。 :UF%K>k2  
T"E6y"D  
　　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 IT>L  
T_@K&<  
　　纳税人：不动产好理解，无形资产指什么? ]|zp0d=&o  
17oa69G  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? rvb
Lyv;~  
ktFhc3);!  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 #Ssx!+q?  
T|7}EAR=b  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. r&R B9S@*h  
GT}F9F~  
　　纳税人：计税收入如何确定? XWS%zL
aK  
,9}h  
　　Taxpayer: what about the tax base? %,6#2X nX%  
mKL<<L [  
　　税务局：大多数情况下指全部价款包括价外费用。 X(]WVCu  
aB{vFTD5  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. i|w81p^o  
)Ch2E|C?=8  
　　纳税人：预收的价款也计算在内吗? TMlP*d#  
Q<^Tl(`/N?  
　　Taxpayer: does that include the turnover received in advance? ZUVA EH%  
kI 4MiK  
　　税务局：对于无形资产和不动产是这样。 '=nQ$/!q  
aE&,]'6  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Xm%D><CC8"  
=vDEfO/T  
　　纳税人：无偿赠送呐? !`g~F\l  
1zm ulj%&  
　　Taxpayer: and what about the donation? 7\$qFF-y  
)}D'<^=#T  
　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 ysxb?6  
e vrX
o"3  
　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. FbaEB RM  
tyXuG<  
　　纳税人：收款是外币怎么办? ?Z Rs\+{vG  
\Xm,OE_v"  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? "?ucO4d  
T>}5:,N~  
　　税务局：按收入当日或当月一日的汇率换算。 -(bXSBs#  
v 1z  
　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . 
E^ P,*s  
<j*;.yyC  
　　纳税人：营业税税率是多少? %{AO+u2i  
!MYSfPdS  
　　Taxpayer: how about the tax rate? cC=[Saatsf  
8jd;JPz@\  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 xy5lE+E_U  
1|kvPo#  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. C${Vg{g7a  
1crnmJ!C  
　　纳税人：您说的对我太有帮助了，谢谢! cik!GA  
-=)+dCyB^  
　　Taxpayer: what you have said is very helpful, thank you K`iv c N"  
q qpgy7