TOPIC: Would you please give the general introduction of the business tax? ^H~g7&f9?N
p MLTXqL
对话内容：
-wQ@z6R
A
Nq3r(
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? 87yZd8+)
VhLS*YiSY
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? *dPG[ }
e^yfoE<7
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。 Tga%-xr+
{YF(6wVl
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 . I T ?~`vi
,U ?^u%
纳税人：什么是应税业务? \x<i6&.
| }isSCt
Taxpayer: what do you mean by the taxable services? NY" +Qw@$
*1g3,NMA
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。 @cu#rWiG
A&D<}y/%
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. =;~*YD(%/
D Af0bh"
纳税人：不动产好理解，无形资产指什么? yy
M`J7]J
ky@ZE p=
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? }j;G `mV2
tX~ *.W:
税务局：指各种专有权，如专利权、专有技术版权、商标等。 =2e {T J/
r2T$
;m.
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Q)2i{\GPVn
<HH\VG\H6
纳税人：计税收入如何确定? o^v]d7I8b
iaHL&)[YK
Taxpayer: what about the tax base? p9![8VU
6 l7 iX]
税务局：大多数情况下指全部价款包括价外费用。 i'p6#
|o<c`:;kt
Tax official: in most case, it is the total consideration received, including additional fees and charges. Of
m0{c=
pMd!Jl#(N
纳税人：预收的价款也计算在内吗? D-LQQ{!D5
ti!kJ"q
Taxpayer: does that include the turnover received in advance? G.]'p n
C 2 H2*"
税务局：对于无形资产和不动产是这样。 QB ; jZpF
`PZcL2~E
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . jM: |%o
0( q:K6zI}
纳税人：无偿赠送呐? PFjh]/=
^J'O8G$
Taxpayer: and what about the donation? >!bw8lVV
DO6
p v
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。 rqz48~\lJ
4Q:r83#
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. M}]4tAyT
c!N#nt_<
纳税人：收款是外币怎么办? @6b4YV
h
jE
n 9T
Taxpayer: what can we do if we receive turnover in the form of foreign currency? @ *BVS'\
2`J#)f|
税务局：按收入当日或当月一日的汇率换算。 ai"N;1/1O|
OmlM9cXm^4
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 . s*R UYx
VUC_|=?dL
纳税人：营业税税率是多少? <Vl`EfA(
(L`IL e*
Taxpayer: how about the tax rate? 9r> iP L2H
# J^ >7v
税务局：一般是3%到达5%，娱乐业是5%到20%。 =!u]t &
yv
l ;S_ J^S
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. YmD~&J
ySHpN >U
纳税人：您说的对我太有帮助了，谢谢! gfiFRwC`v
mc4|@p*
Taxpayer: what you have said is very helpful, thank you @H}{?-XyA
p-*{x
