[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? nI0TvBD  
ZlEQzL~  
　　对话内容： ?R#?=<VkG  
fC|NK+Xd`  
　　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? 4C]>{osv  
>n(Ga9E  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? @3g$H[}  
@vHj>N  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。 VUd=|$'J  
<36z,[,kZ@  
　　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 . Q95`GuI@  
MqKf '6z  
　　纳税人：什么是应税业务? x b6X8:  
{)K
H%  
　　Taxpayer: what do you mean by the taxable services? jVdRy{MH  
{>r56 \!F  
　　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。 Tup2 ;\y  
BK*Bw,KQ<  
　　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. d,y%:F 4  
J n~t>?  
　　纳税人：不动产好理解，无形资产指什么? !TwH;#U w  
jXH?os%  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? `2I<V7SF$  
SJ0IEPk  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 CT2L }5L&  
F'Lav?^  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. }}s.0Q  
=wcqCW,]  
　　纳税人：计税收入如何确定? oj$^87KX  
\A%s" O/  
　　Taxpayer: what about the tax base? a@?2T,$  
8n2MZ9p]  
　　税务局：大多数情况下指全部价款包括价外费用。 4).i4]%LH  
(U?*Z/  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Geyd VT-  
0r/
pZ3/  
　　纳税人：预收的价款也计算在内吗? KB@F^&L {  
q'9}Hz  
　　Taxpayer: does that include the turnover received in advance? ;)7GdR^K  
8n'"RaLQ8  
　　税务局：对于无形资产和不动产是这样。 d(t$riFX}  
Y;I>rC(  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
rf\A[)<:  
\+3P<?hD#  
　　纳税人：无偿赠送呐? N3U.62  
K (!+l  
　　Taxpayer: and what about the donation? #]vs*Sz  
OL0W'C9oA  
　　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。 VdC,M;/=Z  
 Oye:V  
　　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. =" Sb>_  
-1z<,IN+  
　　纳税人：收款是外币怎么办? "j*{7FBqk  
h8zl\  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? z]d2 rzV(_  
+r<d z  
　　税务局：按收入当日或当月一日的汇率换算。 4Rv.m*^B  
_VM()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 . CtO;_;eD'  
Xe.
az
 
　　纳税人：营业税税率是多少? G9qN1q~  
W? SFtz  
　　Taxpayer: how about the tax rate? ==XO:P  
Lbwc2Q,.-  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 d!z}!  :  
*Y\C5L]  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. E(p*B8d  

GUH-$rA  
　　纳税人：您说的对我太有帮助了，谢谢! L5{DW m~@  
m2esVvP  
　　Taxpayer: what you have said is very helpful, thank you X8uAwHa6F  
s%OPoRE