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税收英语对话:营业税

2007-11-29 16:02   

  能介绍一下营业税的知识吗

  Would you please give the general introduction of the business tax?

  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?

  Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

  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。

  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 .

  纳税人:什么是应税业务?

  Taxpayer: what do you mean by the taxable services?

  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。

  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.

  纳税人:不动产好理解,无形资产指什么?

  Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?

  税务局:指各种专有权,如专利权、专有技术版权、商标等。

  Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

  纳税人:计税收入如何确定?

  Taxpayer: what about the tax base?

  税务局:大多数情况下指全部价款包括价外费用。

  Tax official: in most case, it is the total consideration received, including additional fees and charges.

  纳税人:预收的价款也计算在内吗?

  Taxpayer: does that include the turnover received in advance?
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