[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? dd?x(,"A`  
b':|uu*/  
　　对话内容： =AVgIv  
xEuN   
　　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?  7PR#(ftz  
O]f/r,4@  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? D>
Gt]s  
\A
`hj~  
　　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。 ExHKw~y9  
>NB?&|  
　　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 . lTU$0CG  
I\qYkWg7  
　　纳税人：什么是应税业务? zI~owK)%Z  
do uc('@  
　　Taxpayer: what do you mean by the taxable services? 9Lh|DK,nV/  
M MzGd:0b  
　　税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。 g*w<
*  
 FgL,k  
　　Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. Jc)^49Rf  
Tz2-Bp]h  
　　纳税人：不动产好理解，无形资产指什么? WvHw{^(lF  
Y!6/[<r$~k  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? fw oQ'&  
T32BnmB{  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 '8Phxx|  
eMRar<)+#*  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. kY]W
Qu  
fF*`'i=!  
　　纳税人：计税收入如何确定? LQnkcV  
IlX$YOf4  
　　Taxpayer: what about the tax base? :S$l"wrh\  
G8 W#<1LE  
　　税务局：大多数情况下指全部价款包括价外费用。 T]Nu)  
{_RWVVVe  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. M4ozTp<$O  
:b[` 
v  
　　纳税人：预收的价款也计算在内吗? n;R#,!<P  
\:> Wpqw  
　　Taxpayer: does that include the turnover received in advance? :|o<SZ  

Vt ppuu$  
　　税务局：对于无形资产和不动产是这样。 /v095H@  
c:83 LZ  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Y2o6kS{x  
RFh"&0[  
　　纳税人：无偿赠送呐? 8Ry7
4|`=R  
}FF W|f  
　　Taxpayer: and what about the donation? B= keBO](@  
Q4t(@0e}  
　　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。 xUF_1hY  

S'dV>m`  
　　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. {b]aC  

9;yn}\N `  
　　纳税人：收款是外币怎么办? .kTG[)F0b  
7^}Ll@  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? ?)'~~@NkH  
Gamr6I"K  
　　税务局：按收入当日或当月一日的汇率换算。 IPuA#C  
tU"raP^=  
　　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 . s08u @  
PiFD^w  
　　纳税人：营业税税率是多少? E^w:KC2@  
a:~@CUD >I  
　　Taxpayer: how about the tax rate? Y+/JsOD  


e lG;jB  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 P#v*TD'  
)a}"^1  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. K; FW  
.s/fhk,  
　　纳税人：您说的对我太有帮助了，谢谢! MH|]\  
z}SND9-"  
　　Taxpayer: what you have said is very helpful, thank you ch5s<x#CE  
j?b\+rr