[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? FT=w`NE,+  
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　　对话内容： 7XZ!UC;i  
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　　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? sI`Lsd'V  
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　　Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? Qf"gH<vT  
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　　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。 \jC}>9  
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　　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 . 0L|A  
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　　纳税人：什么是应税业务? {&3n{XrF(  
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　　Taxpayer: what do you mean by the taxable services? R#gip  
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　　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。 ;]| Z8#s
 
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　　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. KyDQ<Dq&  
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　　纳税人：不动产好理解，无形资产指什么? C:W}hA!  
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　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? ;A1pqHr  
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　　税务局：指各种专有权，如专利权、专有技术版权、商标等。 Qu!Lc:oM?  
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　　Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. M&xfQNE  
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　　纳税人：计税收入如何确定? On#RYy^}  
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　　Taxpayer: what about the tax base? e!Y:UB2 7u  
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　　税务局：大多数情况下指全部价款包括价外费用。 hQvSh\p  
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　　Tax official: in most case, it is the total consideration received, including additional fees and charges. Av]<[ F/  
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　　纳税人：预收的价款也计算在内吗? >#<o7]  
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　　Taxpayer: does that include the turnover received in advance? zaf%%  
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　　税务局：对于无形资产和不动产是这样。 Y&'Bl$`  
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　　Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . w-pdpbHV  
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　　纳税人：无偿赠送呐? U F3WpA  
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　　Taxpayer: and what about the donation? uAwT)km {  
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　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。 FT!|YJz<K  
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　　Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. Ni7~ Mjjt  
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　　纳税人：收款是外币怎么办? B0T[[%~3M  
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　　Taxpayer: what can we do if we receive turnover in the form of foreign currency? LzEs _B=9  
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　　税务局：按收入当日或当月一日的汇率换算。 2&S*> (  
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　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . ]#z^G  
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　　纳税人：营业税税率是多少? +ffs{g{  
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　　Taxpayer: how about the tax rate? 96x0'IsaG  
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　　税务局：一般是3%到达5%，娱乐业是5%到20%。 EW7heIT$  
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　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. jr29+>  
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　　纳税人：您说的对我太有帮助了，谢谢! q|xJ)[AO  
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　　Taxpayer: what you have said is very helpful, thank you {PZNJ 2~  
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