TOPIC: Would you please give the general introduction of the business tax? ?7:"D e
S5RS?ya
对话内容: Cg
85
,K7C2PV6
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?
3 Yl[J;i
+7+
VbsFG
Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? J8a4.prqI
0t7yK
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。 RCNqHYR
'rf='Y
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 . O3*Vilx
nngL,-v#F
纳税人:什么是应税业务? +XWXHt
zE.4e&m%Z?
Taxpayer: what do you mean by the taxable services? %{/0
K<M
D4[5}NYU
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。 oTOe(5N8a
D]b5*_CT
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. `Y.RAw5LrE
(m3p28Q?
纳税人:不动产好理解,无形资产指什么? 4$.UVW\
:[(X!eP
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? C bG"8F|4
(B]Vw+/
税务局:指各种专有权,如专利权、专有技术版权、商标等。 & A9psc(,&
V6wYJ$]
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. IG +nrTY0
KUH&_
yCRB
纳税人:计税收入如何确定? $Ry
NM2YI
}9P)<[>
Taxpayer: what about the tax base? >E
"FoZM=
9>@_};l
税务局:大多数情况下指全部价款包括价外费用。 !0Xes0gK0
2T?t[;-
Tax official: in most case, it is the total consideration received, including additional fees and charges. 40%p
lNPj
@b!fs
纳税人:预收的价款也计算在内吗? RWA|%/L
@u6#Tvxy[
Taxpayer: does that include the turnover received in advance? pSq\3Hp]Q
@zfeCxVOA
税务局:对于无形资产和不动产是这样。 >&?wo{b
Bb:jy!jq_
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . Ev0V\tl>0
IRo[|&c
纳税人:无偿赠送呐? shn`>=0.&
C<w9f
Taxpayer: and what about the donation? ;p\rgam
b'9G`Y s^
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。 WlZ[9,:p1
GUat~[lUrj
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. m
U
7Ad"
>wcsJ{I
纳税人:收款是外币怎么办? l`$f@'k
by6E
"7%
Taxpayer: what can we do if we receive turnover in the form of foreign currency? ]iLfe&f
BzWmV.5
税务局:按收入当日或当月一日的汇率换算。 ,b{G(sF
~sSB.g
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 . oF,8j1
D"1ciO8^I]
纳税人:营业税税率是多少? L4kYF~G:4
, PN?_N
Taxpayer: how about the tax rate? :X`J1E]Rjd
qd{|"(9B
税务局:一般是3%到达5%,娱乐业是5%到20%。 YVW!u6W'[6
zO)9(%LS
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. d G:=tf&1R
B)^]V<l(w
纳税人:您说的对我太有帮助了,谢谢! XTW/3pB
~q|^z[7
Taxpayer: what you have said is very helpful, thank you $$qhX]^~
A;kAAM