[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? CLK^gZ
 
kO ![X^V  
　　对话内容： 8H $#+^lW  
yJD>ny  
　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? \Ph7(ik  
h>3H7n.  
　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? ;KcFy@ 6q5  
8(A{;9^g  
　　税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
y/R+$h(%  
E`AYee%l  
　　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 . 
g6euXI  
Y@}FL;3  
　　纳税人：什么是应税业务? a[C&e,)}  
%v4 [{ =fE  
　　Taxpayer: what do you mean by the taxable services? frH)_YJ%  
Y'N'hRD  
　　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。 Y4To@TrN#\  
6P+DnS[]  
　　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. Z.Pi0c+  
(@Zcx9  
　　纳税人：不动产好理解，无形资产指什么? ~:2K#q5C  
=_QkH!vI  
　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? gX*K&*q   
d=F-L  
　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 -e*BqH2t  
(I=6Nnt'  
　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. Q]\j>>  
LK+felL  
　　纳税人：计税收入如何确定? {L9yhY
w  
&O tAAE  
　　Taxpayer: what about the tax base? ( u f5\}x  
h5- d;RKE  
　　税务局：大多数情况下指全部价款包括价外费用。 n \ Uh  
grbTcLSF  
　　Tax official: in most case, it is the total consideration received, including additional fees and charges. 295w.X(J
 
f z%tA39m  
　　纳税人：预收的价款也计算在内吗? d8
:C3R  
t _\MAK  
　　Taxpayer: does that include the turnover received in advance? 9^zx8MRXd  
*Nlu5(z  
　　税务局：对于无形资产和不动产是这样。 re uYTH  
;r!\-]5$  
　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . pULsGb  
3h&b
Z  
　　纳税人：无偿赠送呐? QS\ x{<e/  
:6u~aT/  
　　Taxpayer: and what about the donation? dS$ji#+d$  
,qy&|4Jz  
　　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。 ,so4Lb(vG  
Wc;+2Hl[@  
　　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. FpzP#;  
Yy@g9mi  
　　纳税人：收款是外币怎么办? F5IZ"Itu(  
7;xK
y'B\  
　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? \n0gTwiO%  
XS|mKuMcC  
　　税务局：按收入当日或当月一日的汇率换算。 3bts7<K=  
k4R4YI"jV  
　　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 . U;gp)=JNT  
/{we;Ut=g  
　　纳税人：营业税税率是多少? 
T.@s
q  
uF<S  
　　Taxpayer: how about the tax rate? (C\r&N  
DV,DB\P$  
　　税务局：一般是3%到达5%，娱乐业是5%到20%。 vYzVY\   
%#9P?COs&W  
　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. +*a7GttU  
]) n0MF)p  
　　纳税人：您说的对我太有帮助了，谢谢! ':sT
d^V  
o<J5!  
　　Taxpayer: what you have said is very helpful, thank you & rQD`E/  
>zR14VO`_|